Intergenerational Perceptions of Coercive and Legitimate Power

Tjondro, Elisa; Setiabudi, Joscelind; Joyo, Alexandro Christian

doi:10.21831/economia.v15i1.23998

Cited by 5 publications

(16 citation statements)

References 32 publications

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“…Millennials and X taxpayers considered all the tax information coming from DGT as ways to help, simplify, and get closer to taxpayers so that taxpayers can perform their obligations in a simple way. This was the duty of tax authority as a legitimate expert power in the view of Millennials and X generations (Tjondro, Setiabudi, et al, 2019). This also confirms the H3 test results, where authority communication affects the perception of service climate through trust.…”

Section: Resultssupporting

confidence: 79%

Tax Authority Versus Peer Communication: The Influence of Trust, Service Climate, and Voluntary Cooperation

Tjondro

Patuli

Andrianto

et al. 2020

Jurnal Ilmiah Akuntansi dan Bisnis

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This research is the first study to discuss the combined influence of peer communication and tax authority communication on taxpayers’ trust in tax institutions, perceptions of service climate, and voluntary cooperation. We also compare the influences of the tax authorities and peer communication on trust, service climate, and voluntary cooperation. The survey was conducted in 2019 and represented five major cities in Indonesia (Jakarta, Surabaya, Semarang, Bandung, and Denpasar). Respondents included 120 self-employed taxpayers in two business fields, namely, trade/production and services/professions. The respondents mainly included those from the millenial and generation X age groups due to their significant contribution to the tax revenue. Participants were recruited using quota sampling, and the data analysis tools included partial least square with Wrap-PLS software. Results show that tax authority communication is more powerful in influencing trust, perception of service climate, and voluntary cooperation, than peer communication. Keywords: Peer communication, tax authority communication, trust, service climate, voluntary cooperation

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Section: Resultssupporting

confidence: 79%

Tax Authority Versus Peer Communication: The Influence of Trust, Service Climate, and Voluntary Cooperation

Tjondro

Patuli

Andrianto

et al. 2020

Jurnal Ilmiah Akuntansi dan Bisnis

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“…They also have a very open pattern of communication compared to previous generations [16]. Thus, they tend to accept legitimate authority [15]. Therefore, when the tax officer behavior indicators are performed with good interaction, there is no pressure.…”

Section: B Perception Of Tax Audit Across Generationsmentioning

confidence: 99%

“…Each generation obtains unique characteristics that form perceptions [12] [15]. Millennials are characterized by technological advancements and increasing growing global interactions rapidly [12].…”

Section: Introductionmentioning

confidence: 99%

“…According to Gursoy [19], Generation X also obtains a low tolerance for bureaucracy and regulations, especially regarding time and attendance done incorrectly. The Baby Boomers who were born during the Second World War and the Indonesian War of Independence resulting in a generation who is obedient or afraid of orders or authority [12] [15]. According to Benscik [20], Baby Boomers are hard workers who highly respect tradition and hierarchy.…”

Section: Introductionmentioning

confidence: 99%

“…Tax audit procedures are performed well, transparent, simple, and can be trusted to affect the level of tax compliance [25]; [26]; [27]. It is in line with the characteristics of Millennials, namely having more open communication patterns [16], more realistic and practical so that they want speed in service [15]. In our perspectives, Millennials' want transparency in tax audits, high competency of tax officers, and prioritizing speed in tax audit procedures compared to Generation X and Baby Boomers.…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Intergenerational Perception of Tax Audit and Voluntary Tax Compliance

Tjondro¹,

Soegihono²,

Fernando³

et al. 2019

Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)

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Each generation has different characteristics and viewpoints related to the perception of a tax audit. Therefore, tax audits not always useful as a scarecrow for taxpayers. The purpose of this study was to compare the perception of tax audits between three generations, Millennials, X, and Baby Boomers. The perception of tax audit measures with three indicators, namely audit probability, audit procedures, and auditor behavior. Our study also examined the different perception of voluntary tax compliance between generations. The method used was a survey in 2019 to four big cities of Jakarta, Surabaya, Semarang, and Denpasar. Our sample was 113 individual taxpayers who had been received tax summons and interacted with tax officers regarding the tax liabilities. The analysis technique used Custom Factorial ANOVA and using SPSS software. We found that Millennials and X had different perceptions of tax audits regarding audit probability, audit procedures, and auditors behavior compare to Baby Boomers. We also found the three generations showed different levels of voluntary tax compliance.

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Does the Discourse on the Increase of Value Added Tax Have any legitimacy? Utilitarian Point of View

Erawan

Zaid

Fauzi

2021

IJSSB

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Recently, Indonesia has introduced and planned a tax imposition program, which was announced through the planned imposition of Value Added Tax (PPN) on Nine Basic Ingredients (sembako). Not only that, it turns out that the Government of Indonesia will also impose taxes on other services, such as; Education and Orphanages and Orphanages. As a result, there is a potential for rebellion resulting from some of these plans. This study aims to examine and examine the fifth KUP Bill, which increases tariffs and the imposition of VAT on goods and services that should be excluded. This type of research is normative legal research. This study uses a law application approach and a conceptual approach. The primary sources used are secondary data sources (library materials). The analytical technique used is a descriptive, prescriptive analysis technique, which is specifically given to provide arguments for the results of research that has been carried out. This study found that the VAT rate will reach 12% with a minimum of 5% and a maximum of 15%. Moreover, in general, this policy can violate the principle of utilitarianism because it will harm social welfare. However, if VAT is only imposed on certain goods and services that are more exclusive to subsidize goods and services consumed by the poor, it will gain legitimacy in utilitarianism.

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Intergenerational Perceptions of Coercive and Legitimate Power

Cited by 5 publications

References 32 publications

Tax Authority Versus Peer Communication: The Influence of Trust, Service Climate, and Voluntary Cooperation

Tax Authority Versus Peer Communication: The Influence of Trust, Service Climate, and Voluntary Cooperation

Intergenerational Perception of Tax Audit and Voluntary Tax Compliance

Does the Discourse on the Increase of Value Added Tax Have any legitimacy? Utilitarian Point of View

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