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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Tax & Accounting Review Jurnal Akuntansi Multiparadigma MIX : Jurnal Ilmiah Manajemen AKRUAL: Jurnal Akuntansi Share : Journal of Service Learning Jurnal Analisa Akuntansi dan Perpajakan JIA (Jurnal Ilmiah Akuntansi) Jurnal Abdimas Sangkabira Jurnal Ekonomi International Journal of Organizational Behavior and Policy International Journal of Financial and Investment Studies
Elisa Tjondro
Universitas Kristen Petra
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : MIX : Jurnal Ilmiah Manajemen

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PERCEPTIONS OF SERVICE-ORIENTATION AND TRUST OF TAX OFFICERS BETWEEN MILLENIALS, X, AND BABY BOOMERS Elisa Tjondro; Kezia Gabriel Santosa; Nathasa Prayitno
MIX: JURNAL ILMIAH MANAJEMEN Vol 9, No 1 (2019): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.762 KB) | DOI: 10.22441/mix.2019.v9i1.001

Abstract

The purpose of this study is to examine differences in perceptions of generations related to service-orientation and trust to tax officers. Changes traditional paradigm of the relationship between tax officers and taxpayers from “cops and robbers” to "clients" cause the research in perception of service-orientation and trust to tax officers to be necessary in order to improve voluntary tax compliance. This study also explains perceptions of tax fairness in three perspectives which are vertical equity, horizontal equity, exchange equity. The survey was conducted in 2018 with 165 self-employment individual taxpayers consisting of three generations, Millennials, X, and Baby Boomers from two types of work, retail/production and services business. This study uses quota sampling to collect respondents and use ANOVA statistical tests. The results of the study indicate differences in perceptions regarding service-orientation between generations. However, there are no differences in perception related trust to tax officers between generations. This research also found that Millenials, X, and Baby Boomer have different perceptions of vertical equity, horizontal equity, and exchange equity
Co-Authors Adhityawati Kusumawardhani Agus Arianto Toly ALAN DARMASAPUTRA Allan, Allan Arja Sadjiarto Arja Sadjiarto Ayleen Sidarta, Ayleen Basuki . Benedicta, Audrey Azalia Celine Mercianne Susila Chang, Ning Clarissa Wijoyo Delitha Julitha Eoh, Tonny Stephanus Felincia Puguh Mitthasari Utomo Felix Kristanto Gunawan Gracia Pulcheria Valentina Iline Lianata Kezia Gabriel Santosa Kusuma, Richard Lianata, Iline Lijuntri Patuli Livia Mei Indah Lusiana Sutanto Lusiana Sutanto, Lusiana Margaretha Oerip Cintya Maria Katopo, Jacqueline Michelle Jane Naharto Michelle Jane Naharto, Michelle Jane Nathasa Prayitno Nathasa Prayitno Ning Chang Oviliani Yenty Yuliana Prayitno, Nathasa Retnaningtyas Widuri Richard Andrianto Saarce Elsye Hatane Sally Tanjung Sany Sany Sany, Sany Sianne Ivana Gunawan Silvia Seto Souisa, Angeline Grece Stefanus Tevrianto Temanta Surbakti Stella Butje, Stella Sugianto, Andrew Theodorus, Vanessa Tonny Stephanus Eoh Tonny Stephanus Eoh Veronica Yuliani Widyadhana, Mosses Aryadhewa William Anderson William Anderson, William Wiyono Pontjoharyo Yemima Gracia Suherman Yenni Mangoting Yessica Chandra Yohannes Dewantoro Yuliani, Veronica