Jurnal Inovasi Pajak Indonesia
Vol. 2 No. 2 (2025): July

Why Energy Taxes Face Opposition: Household Vulnerability and Price-ShockStress Pathways

Nayada, Tasya (Unknown)
Daryono,, Daryono, (Unknown)



Article Info

Publish Date
10 Jul 2025

Abstract

Purpose – To explain public support for energy taxes through behavioral, institutional, and psychological mechanisms beyondcost-based accounts.Design/methodology/approach – Survey-based structural equation modeling tests direct, mediated, and moderated pathwayslinking perceptions, household responses, and policy support.Findings – Perceived tax burdens reduce support mainly through sequential increases in household vulnerability and price-shockstress, while fairness and institutional trust directly enhance support and indirectly buffer insecurity. Climate concern and energyliteracy raise acceptance largely by reducing vulnerability and stress rather than operating solely as normative justifications.Proposed moderation by household responsibility roles is not supported, indicating that stress-related mechanisms operatebroadly across households rather than being strongly conditional on role-based exposure.Originality/value – This study advances a behavioral–institutional model that reframes the political cost of energy taxation as apsychological process in which insecurity and stress transmit burdens into opposition. By empirically establishing vulnerabilityand price-shock stress as central serial mediators, it moves the literature beyond direct-effect explanations and clarifies howinstitutional and cognitive resources function as resilience-building channels that sustain policy legitimacy.Research implications – Acceptance-oriented tax design should combine targeted compensation, credible governance, andcommunication strategies that reduce perceived insecurity and stress, thereby improving legitimacy and feasibility of energytaxes.

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Journal Info

Abbrev

JIPI

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Inovasi Pajak Indonesia (JIPI) adalah platform yang menggali inovasi dalam sistem perpajakan Indonesia, mulai dari gagasan baru hingga teknologi, kebijakan, dan praktik yang memperbaiki tata kelola pajak. Dengan fokus pada publikasi artikel berkualitas tinggi, JIPI mencakup topik seperti ...