TAX COMPLIANCE AND MORAL ETHICS DIFFERENCES ACROSS BABY BOOMER II, GENERATION X, MILLENNIALS AND GENERATION Z
Keywords:
Tax Compliance, Tax Morality Ethics, Generation Gap, Taxation.
Abstract
This study aims to analyze the differences in tax compliance and tax morality ethics among generations in Indonesia, involving four generational groups: Baby Boomer II, Generation X, Millennials, and Generation Z. The methodology used is quantitative with a survey approach, utilizing questionnaires distributed in Jakarta, Surabaya, and Bekasi. The main findings indicate significant differences in tax compliance and tax morality ethics across generations, where Generation X shows the highest tax compliance and Generation Z has the lowest tax morality ethics. This research provides insights for the government to design more effective tax policies tailored to generational characteristics.
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Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Beresford. (2022). Age Range by Generation. Beresford Research. https://www.beresfordresearch.com/age-range-by-generation/.
Bilgin, C. (2014). Determinants of tax morale in Spain and Turkey : an empirical analysis. European Journal of Government and Economics, 3(1), 60–74.
Drogalas, G., Anagnostopoulou, E., Pazarskis, M., & Petkopoulos, D. (2018). Tax Ethics and Tax Evasion, Evidence from Greece. Theoretical Economics Letters, 8, 1018–1027. https://doi.org/10.4236/tel.2018.85070
Glevarec, H., Nowak, R., & Mahut, D. (2020). Tastes of our time: analyzing age cohort effects in the contemporary distribution of music tastes. Cultural Trends, 29(3), 182–198. https://doi.org/10.1080/09548963.2020.1773247.
Jurney, S., Rupert, T., & Wartick, M. (2017). Generational differences in perceptions of tax fairness and attitudes towards compliance. Advances in Taxation, pp. 24, 163–197.
Khotimah, I. alihatus K., Susyanti, J., & Mustapia, A. F. (2020). Pengaruh Sikap Wajib Pajak, Kesadaran Wajib Pajak, Pengetahuan Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Pelaku Ekonomi Kreatif Sub Sektor Fashion Di Kota Batu. E – Jurnal Riset Manajemen,9(5), 1–16. http://riset.unisma.ac.id/index.php/jrm/article/view/7903/6455.
Mcgee, R. W., & Rossi, M. J. (2006). The Ethics of Tax Evasion: A Survey of Law and Business Students in Argentina. Proceedings of 6th Annual International Business Research Conference.
Nuryanah, S., & Gunawan, G. (2022). Tax amnesty and taxpayers ’ noncompliant behavior : evidence from Indonesia Tax amnesty and taxpayers ’ noncompliant behavior : evidence from Indonesia. Cogent Business & Management, 9(1), 2111844. https://doi.org/10.1080/23311975.2022.2111844
Owusu, G. M., Bart-Plange, M.A., Koomson, T. A., & Arthur, M. (2022). The Effect of Personality Traits and Tax Morale on Tax Evasion Intention. Journal of Financial Crime, 29(1), 273.
Oxford Dictionaries. (n.d.). The generation gap. Oxford Learner’s Dictionaries. https://www.oxfordlearnersdictionaries.com/definition/english/the- generation-gap.
Purba, A., Mangkan, D., Pulungan, A. H., Pajak, D. J., & Selatan, J. (2022). Does Tax Amnesty Program Reduce Cross-Border Tax Evasion ? A Case Study in Indonesia. Journal of Business and Applied Management, 15(1), 1–10.
Putra, Y. S. (2016). Theoritical Review : Teori Perbedaan Generasi. Among Makarti, 9(18), 123–134. https://doi.org/10.52353/ama.v9i2.142
Sá, C., Martins, A., & Gomes, C. (2015). Tax Morale Determinants in Portugal. European Scientific Journal, 11, 236–254.
Sani, A., & Habibie, A. (2017). Pengaruh Moral Wajib Pajak, Sikap Wajib Pajak dan Norma Subjektif terhadap Kepatuhan Pajak melalui Pemahaman Akuntansi. Jurnal Ilman, 5(2), 80–96. https://doi.org/10.1007/978-1-4419- 9863-7_940.
Sadjiarto, A., Thendean, J., Gunawan, F., & Tjahjadi, T. (2021). Generational Difference in Perceptions of Tax Fairness and Attitudes Towards Compliance During Pandemic COVID-19. Advances in Economics, Business and Management Research, 192, 163–197. https://doi.org/10.1108/S1058-749720170000024004
Tjondro, E., Santosa, K. G., & Prayitno, N. (2019). Perceptions of Service- Orientation and Trust of Tax Officers Between Millenials, X, and Baby Boomers. Mix: Jurnal Ilmiah Manajemen, 9(1), 1–18. https://doi.org/10.22441/mix.2019.v9i1.001
Torgler. (2003b). To Evade Taxes or Not Evade: That is The Question. The Journal of Socio-Economics, pp. 283–302.
Torgler, B., & Friedrich, S. (2004). Does Culture Influence Tax Morale? Evidence From Different European Countries. Crema Working Paper No. 17, 17.
Wahyuni, M., Sulindawati, N. L. G. E., & Yasa, N. P. (2017). Pengaruh Sikap dan Niat Berperilaku Patuh terhadap Kepatuhan Wajib Pajak Orang Pribadi. E- Journal S1 Ak Universitas Pendidikan Ganesha, 8(2), 1–11.
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2024-09-18
How to Cite
Garing, D., Evangeline, A., Nathanael, K., & Magdalena, R. (2024). TAX COMPLIANCE AND MORAL ETHICS DIFFERENCES ACROSS BABY BOOMER II, GENERATION X, MILLENNIALS AND GENERATION Z. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(3), 620-632. https://doi.org/10.31955/mea.v8i3.4498
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Articles
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