Vehicle Tax Accounting and Consumer Behavior: An Analysis of Tax Burden Perception and Vehicle Purchasing Decisions

DOI

10.2991/978-94-6463-990-2_32How to use a DOI?

Keywords

Tax Burden Perception; Vehicle Purchasing Decisions; Vehicle Tax Accounting

Abstract

This study examines the effect of perceived vehicle tax burden on consumers’ vehicle purchasing decisions, while exploring how demographic factors, such as age and income, moderate this association. Despite the increase in vehicle tax rates, their impact on consumer purchasing behavior remains underexplored. This study highlights the limited understanding of the interaction between tax accounting and consumer psychology, which is crucial for policymakers in designing more effective tax policies and for the automotive industry in understanding consumer behavior. A quantitative approach was employed, with data collected through a structured survey from 35 respondents. Moderated regression analysis (MRA) was conducted to test the relationships between perceived tax burden, age, income, and purchasing decisions. The results show that perceived tax burden does not have a significant direct effect on vehicle purchasing decisions, but income marginally moderates the association. In contrast, age does not significantly moderate this effect. The findings suggest that policymakers should consider income disparities when designing vehicle tax policies, as lower-income consumers are more sensitive to tax burdens. This research supports SDG 12, promoting sustainable consumption patterns by enhancing awareness among policymakers and the automotive industry about the behavioral effects of taxation on consumers.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

TY  - CONF
AU  - Syafrita Ridha Ginting
AU  - Yunita Sarah Siregar
AU  - Aulia Arif Nasution
AU  - Kariono
PY  - 2026
DA  - 2026/02/13
TI  - Vehicle Tax Accounting and Consumer Behavior: An Analysis of Tax Burden Perception and Vehicle Purchasing Decisions
BT  - Proceedings of the 7th International Conference on Applied Economics and Social Science (ICAESS 2025)
PB  - Atlantis Press
SP  - 488
EP  - 496
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-990-2_32
DO  - 10.2991/978-94-6463-990-2_32
ID  - Ginting2026
ER  -