GENERATIONAL DIFFERENCE OF TAX KNOWLEDGE AND MEDIATING EFFECT OF TAX FAIRNESS PERCEPTIONS TOWARDS TAX COMPLIANCE

Abstract

This research aims to examine if there is a differences level of tax knowledge among generation exist and whether there is an impact of tax knowledge in their perception towards compliance. This research being analyzed using SEM-PLS and SPSS. Based on 160 samples of taxpayers, it is found that generational differences have a significant difference level of tax knowledge. In other side, this research also found that tax knowledge increase tax fairness perception, which consequently increase tax compliance.