Pink Tax Perception, Price Accountability, and Purchase Intention Among Personal Care Consumers

Pink tax is not treated as a formal tax, but as consumers’ perception of possible gender-based price differences in products marketed to women compared with comparable products marketed to men or gender-neutral consumers. This study examines the relationship between Pink Tax Perception, Price Accountability, and Purchase Intention among personal care consumers. This study uses a quantitative survey approach involving 201 valid respondents in Indonesia who had purchased and compared personal care products. The data were analyzed using Partial Least Squares Structural Equation Modeling. The results show that Pink Tax Perception has a positive and significant effect on Price Accountability, and Price Accountability has a positive and significant effect on Purchase Intention. However, Pink Tax Perception does not have a significant direct effect on Purchase Intention. The mediation test shows that Price Accountability significantly mediates the relationship between Pink Tax Perception and Purchase Intention. These findings indicate that consumers’ purchase intention is shaped not directly by pink tax perception, but through their evaluation of whether pricing practices are fair, transparent, and accountable.