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

Syafrita Ridha Ginting (), Yunita Sarah Siregar, Aulia Arif Nasution and Kariono
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Syafrita Ridha Ginting: Universitas Sumatera Utara
Yunita Sarah Siregar: Universitas Sumatera Utara
Aulia Arif Nasution: Universitas Sumatera Utara
Kariono: Universitas Sumatera Utara

A chapter in Proceedings of the 7th International Conference on Applied Economics and Social Science (ICAESS 2025), 2026, pp 488-496 from Springer

Abstract: 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.

Keywords: Tax Burden Perception; Vehicle Purchasing Decisions; Vehicle Tax Accounting (search for similar items in EconPapers)
Date: 2026
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DOI: 10.2991/978-94-6463-990-2_32

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