Aligning Tax Incentives and Purchasing Behavior for Consumers of Environment-Friendly Products

DOI

10.2991/aebmr.k.210311.040How to use a DOI?

Keywords

Theory of Planned Behavior, Social Dilemma Theory, tax incentives, environmentally friendly products

Abstract

The growth in purchasing environmentally friendly products has stagnated. It is thought to have been caused by the presence of a premium image attached to environmentally friendly products, thus creating a reluctance for consumers to have aggressive purchasing behavior towards these environmentally friendly products, so that the researcher raises a tax incentive variable which is expected to reduce the gap that occurs. This research is expected to be able to provide recommendations regarding policies regarding tax incentives for environmentally friendly products. The method of this research is by using a survey and analyzed using multiple regression by including tax incentives as a moderating variable, to prove whether tax incentives can reduce the gap between attitudes and behaviors that appear in the phenomenon of purchasing environmentally friendly products.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Wika Harisa Putri
AU  - Andreas Ronald Setianan
AU  - Dewi Puspitasari
PY  - 2021
DA  - 2021/03/13
TI  - Aligning Tax Incentives and Purchasing Behavior for Consumers of Environment-Friendly Products
BT  - Proceedings of the 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020)
PB  - Atlantis Press
SP  - 207
EP  - 212
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210311.040
DO  - 10.2991/aebmr.k.210311.040
ID  - Putri2021
ER  -