Differences in Perceptions of Tax Fairness and Tax Compliance Between Generations

Abstract

This study aims to analyse differences in perceptions of tax fairness and tax compliance between generations. The population of this research is individual taxpayers represented by the Baby Boomers Generation, Generation X, the Millennials (Y) Generation and Generation Z. This study uses a quantitative approach with purposive sampling technique with a total sample size of 157. The analysis was conducted using the Kruskal-Wallis non-parametric test as well as the Post - Hoc Dunn’s Test to evaluate differences between generational groups. The results showed that in general there were no significant differences in perceptions of tax fairness between generations, but separate analysis through Robustness test showed that views on progressive tax varied between generations. In contrast, tax compliance shows significant differences between generations. This research provides important implications for the formulation of tax policies that are more responsive to generational characteristics and values.