This is the first research to examine the perception of the coercive and legitimate power of tax authority between three generations, namely Millennials, X and Baby Boomers. Method of data collection used a survey with a total sample of 120 taxpayers from two types of business, retail/production and services/professions in five major cities in Indonesia (Jakarta, Surabaya, Bandung, Semarang, and Denpasar). This survey was held in 2018. This study used a quota sampling technique with Custom Factorial ANOVA as a statistical tool. We found Millennials and X have a perception that Indonesia tax authority implemented coercive and legitimate power in balance conditions. However, different perceptions found in Baby Boomers that thought of tax authority had been implemented coercive power with more severe punishment. The study also found differences in perceptions of vertical equity, horizontal equity, and exchange equity between the generations. Keywords: intergenerational, coercive power, legitimate power, vertical equity, horizontal equity, exchange equity.Persepsi Kekuatan Koersif dan Kekuatan Legitimasi Antargenerasi AbstrakPenelitian ini adalah penelitian pertama yang menguji persepsi kekuatan koersif dan kekuatan legitimasi pada otoritas pajak antara tiga generasi, yaitu Millennials, X dan Baby Boomers. Peristiwa yang terjadi selama periode tertentu mempengaruhi persepsi antar generasi. Metode pengumpulan data menggunakan survei dengan total sampel 120 wajib pajak dari dua jenis bisnis, ritel/produksi dan jasa/profesi di lima kota besar Indonesia (Jakarta, Surabaya, Bandung, Semarang, dan Denpasar). Survei diadakan pada tahun 2018. Penelitian menggunakan teknik kuota sampling dengan Custom Factorial ANOVA sebagai alat statistik. Hasil tes menemukan Milenial dan X menilai bahwa otoritas pajak menerapkan kekuatan koersif dan kekuatan legitimasi dalam kondisi seimbang. Namun, persepsi berbeda ditemukan pada Baby Boomers yang berpikir otoritas pajak telah menerapkan kekuatan koersif dengan hukuman yang lebih berat kepada wajib pajak. Studi ini juga menemukan adanya perbedaan persepsi terkait ekuitas vertikal, ekuitas horisontal, dan pertukaran ekuitas antar generasi. Kata kunci: antar generasi, kekuatan koersif, kekuatan legitimasi, ekuitas vertikal, ekuitas horizontal, pertukaran ekuitas.
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