SrZrO$_3$ resistive oxides on Ag tapes were prepared by the sol-gel and dip coating method to investigate the effect of PVP content and drying condition on microstructure of the films. Although the film thickness increased with the addition of PVP, the amount of PVP and heat treatment were not effective to reduction of formation of microcracks at the films. However, lower drying temperature and longer drying time were beneficial to control the microcracks of the SrZrO$_3$ films, indicating that the microcracking of the films was governed primarily by the drying condition.