Medan, September 18, 2026 – A team of lecturers from the Faculty of Vocational Education, Universitas Sumatera Utara (USU), completed research entitled “Vehicle Tax Accounting and Consumer Behavior: An Analysis of Tax Burden Perception and Vehicle Purchasing Decisions” in 2025 under the 2025 Young/Beginner Lecturer Research scheme. The research examined perceptions of vehicle tax burdens and their influence on vehicle purchasing decisions, with the results showing that consumers' income levels play a significant moderating role in this relationship.

The research team consisted of Syafrita Ridha Ginting S, S.E., M.Sc. (NIDN 0014029110) as the team leader, together with three members, namely Yunita Sarah Siregar, S.E., M.Si. (NIDN 0002069505), Aulia Arif Nasution, S.H., M.H. (NIDN 0007018603), and Drs. Kariono, M.Si. (NIDN 0019066105).

As part of the dissemination process, the team presented the findings online at the 7th International Conference on Applied Economics and Social Science (ICAESS 2025), organized by Politeknik Negeri Batam on October 30–31, 2025.

Four Concrete Outputs

The research produced four concrete outputs:

  1. An article presented at the 7th International Conference on Applied Economics and Social Science (ICAESS 2025), indexed in Scopus, entitled “The Moderating Role of Demographics on the Relationship between Vehicle Tax Burden Perception and Vehicle Purchase Decision”;
  2. A digital dashboard prototype, “Vehicle Tax Planner,” an application for simulating estimated vehicle taxes and comparing tax burdens among vehicles;
  3. An international proceedings publication indexed by a reputable index from the 7th ICAESS 2025, published on February 13, 2026; and
  4. Teaching materials in the form of an educational video entitled “The Influence of Vehicle Tax Burden Perception on Vehicle Purchasing Behavior.”

Digital Vehicle Tax Planner Prototype, Designed for Vehicle Tax Simulation and Estimation

Proceedings Article Publication (https://www.atlantis-press.com/proceedings/icaess-25/126021267)

Teaching Materials in the Form of an Educational Video

Benefits for Policy and the Community

The research team hopes that these findings can provide input for policymakers in designing vehicle tax policies that are more responsive to disparities in people's income, as well as for the automotive industry in understanding consumer behavior. The Vehicle Tax Planner prototype is also expected to provide direct benefits to the community as a tool for simulating vehicle taxes before making a purchase.