Insentif Pajak Kendaraan Listrik: Antara Transisi Energi dan Tekanan Industri Otomotif
Article Sidebar
Main Article Content
Abstract
Tax incentives are one of the most widely applied policy instruments to encourage the adoption of electric vehicles as part of the energy transition strategy. The literature shows that they can lower initial cost barriers, accelerate changes in consumer preferences, and strengthen commitments to emissions reductions. However, the effectiveness of incentives is not uniform and often faces challenges such as inequality of access, reliance on subsidies, and structural pressures on the conventional automotive industry. This study uses a qualitative approach with a Systematic Literature Review (SLR) method to analyze how tax incentives affect electric vehicle adoption and their implications for the automotive industry. The formulation of tax incentives needs to be done holistically and contextually in order to support the transformation of an equitable and sustainable transportation system.
Downloads
Article Details
Section
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
How to Cite
References
Apriwarto, M. H. (2023). Analisis Pengaruh Penghasilan Wajib Pajak dan Penerapan E-System Terhadap Kepatuhan Wajib Pajak Orang Pribadi selama Masa Pandemi Covid -19. LANCAH: Jurnal Inovasi Dan Tren, 1(2), 297–303. https://doi.org/10.35870/ljit.v1i2.2347
Austmann, L. M. (2021). Drivers of the electric vehicle market: A systematic literature review of empirical studies. Finance Research Letters, 41, 101846. https://doi.org/10.1016/j.frl.2020.101846
Bakırtaş, D., Nazlıoğlu, M., & Yazar, H. (2024). Are Electric Vehicles Discharging Tax Revenues? The Türkiye Case. Ege Akademik Bakis (Ege Academic Review), 24(4), 533–544. https://doi.org/10.21121/eab.20240403
Brückmann, G., & Bernauer, T. (2020). What drives public support for policies to enhance electric vehicle adoption? Environmental Research Letters, 15(9), 094002. https://doi.org/10.1088/1748-9326/ab90a5
Bryła, P., Chatterjee, S., & Ciabiada-Bryła, B. (2023). Consumer Adoption of Electric Vehicles: A Systematic Literature Review. Energies, 16(1), 205. https://doi.org/10.3390/en16010205
Camara, Y., Holtsmark, B., & Misch, F. (2021). Electric Vehicles, Tax incentives and Emissions: Evidence from Norway IMF Working Paper European. https://www.connecting-project.lu/tools/climobil/
Gong, S., Ardeshiri, A., & Rashidi, T. H. (2020). Impact of government incentives on the market penetration of electric vehicles in Australia. Transportation Research Part D, 83, 102353. https://doi.org/10.1016/j.trd.2020.102353
Joskow, P. L. (2024). The Expansion of Incentive (Performance-Based) Regulation of Electricity Distribution and Transmission in the United States. Review of Industrial Organization, 65(2), 455–503. https://doi.org/10.1007/s11151-024-09973-x
Jurlin, K. (2023). How Efficient and Socially Sensitive Are Fiscal Incentives for Electric Cars in Europe? Journal of Risk and Financial Management, 16(6), 283. https://doi.org/10.3390/jrfm16060283
Kresnanto, N. C., & Putri, W. H. (2024). Subsidies for electric vehicles as a form of green transportation: Evidence from Indonesia. Transportation Research Interdisciplinary Perspectives, 27, 101230. https://doi.org/10.1016/j.trip.2024.101230
Kumar, R. R., & Alok, K. (2020). Adoption of electric vehicle: A literature review and prospects for sustainability. Journal of Cleaner Production, 253, 119911. https://doi.org/10.1016/j.jclepro.2019.119911
Kusno, H. R., Widaya, C. M. L. T., Suratman, A. A., Darmayasa, N., & Wijayani, D. I. L. (2024). Insentif Pajak Kendaraan Listrik di Indonesia: untuk Rakyat atau Konglomerat? INOVASI: Jurnal Ekonomi, Keuangan Dan Manajemen , 20(3), 671–679.
Laksmana, V. C., & Mahadwartha, P. A. (2024). Government Incentives and Consumer Motives on Electric Vehicle Purchase Intent in Indonesia. International Journal of Business Economics (IJBE), 6(1), 36–45. https://doi.org/10.30596/ijbe.v6i1.20955
Liu, X., Sun, X., Zheng, H., & Huang, D. (2021). Do policy incentives drive electric vehicle adoption? Evidence from China. Transportation Research Part A, 150, 49–62. https://doi.org/10.1016/j.tra.2021.05.013
Liu, Z. (2023). Impact of vehicle purchase tax exemption on electric vehicle sales: Evidence from China’s automotive industry. Energy Strategy Reviews, 49, 101148. https://doi.org/10.1016/j.esr.2023.101148
Martins, E. C. S., Lépine, J., & Corbett, J. (2024). Assessing the effectiveness of financial incentives on electric vehicle adoption in Europe: Multi-period difference-in-difference approach. Transportation Research Part A, 189, 104217. https://doi.org/10.1016/j.tra.2024.104217
Mpoi, G., Milioti, C., & Mitropoulos, L. (2023). Factors and incentives that affect electric vehicle adoption in Greece. International Journal of Transportation Science and Technology, 12(4), 1064–1079. https://doi.org/10.1016/j.ijtst.2023.01.002
Natalie, J., & Wulandari, T. (2024). The Influence of Tax Incentive and Environmental Concern on Electric Vehicle Purchase Intention (Case Study on Potential Customer of Chery Electric Vehicle). Bussiness and Economic Conference (IBEC), 3(1), 80–90. http://conference.eka-prasetya.ac.id/index.php/ibec
Niyogi, S. G. (2025). Accelerating the electric vehicle revolution: Policy implications of charging subsidies and green taxes. EURO Journal on Transportation and Logistics, 14, 100152. https://doi.org/10.1016/j.ejtl.2025.100152
Qadir, S. A., Ahmad, F., Al-Wahedi, A. M. A. B., Iqbal, A., & Ali, A. (2024). Navigating the complex realities of electric vehicle adoption: A comprehensive study of government strategies, policies, and incentives. Energy Strategy Reviews, 53, 101379. https://doi.org/10.1016/j.esr.2024.101379
Qian, B. (2023). Financial subsidies, tax incentives, and new energy vehicle enterprises’ innovation efficiency: Evidence from Chinese listed enterprises. PLoS ONE, 18(10), 1–20. https://doi.org/10.1371/journal.pone.0293117
Rapson, D. S., & Muehlegger, E. (2021). The Economics of Electric Vehicles. http://www.nber.org/papers/w29093
Roberson, L., & Helveston, J. P. (2022). Not all subsidies are equal: Measuring preferences for electric vehicle financial incentives. Environmental Research Letters, 17, 084003. https://doi.org/10.1088/1748-9326/ac7df3
Schub, H., Plötz, P., & Sprei, F. (2025). Electrifying company cars? The effects of incentives and tax benefits on electric vehicle sales in 31 European countries. Energy Research and Social Science, 120, 103914. https://doi.org/10.1016/j.erss.2024.103914
Srivastava, A., Ranjan Kumar, R., Chakraborty, A., Mateen, A., & Narayanamurthy, G. (2022). Design and Selection of Government Policies for Electric Vehicles Adoption: A global perspective. Transportation Research Part E: Logistics and Transportation Review, 161, 102726.
Sukma, A., Suroso, A. I., & Hermadi, I. (2023). The Effect of Environmental Concerns and Government Policies on The Intention to Buy Electric Car. Business Review and Case Studies, 4(1), 52–61. https://doi.org/10.17358/brcs.4.1.52
Syahputro, P., & Abdul Hadi, D. (2024). Understanding the Impact of Incentive Policy and Social Attribute to Enhance the Consumers’ Purchase Intentions towards BEVs: TPB Explained. Jurnal Manajemen Keuangan Publik, 8(1), 15–30.
Wang, X. W., Cao, Y. M., & Zhang, N. (2021). The influences of incentive policy perceptions and consumer social attributes on battery electric vehicle purchase intentions. Energy Policy, 151, 112163. https://doi.org/10.1016/j.enpol.2021.112163
Wang, Y., & Witlox, F. (2025). Global trends in electric vehicle adoption and the impact of environmental awareness, user attributes, and barriers. Energy Reports, 13, 1125–1137. https://doi.org/10.1016/j.egyr.2024.12.054
Wibowo, A. S., & Septiari, D. (2023). How Does the Public React to the Electric Vehicle Tax Incentive Policy? A Sentiment Analysis. Journal of Tax Reform, 9(3), 413–429. https://doi.org/10.15826/jtr.2023.9.3.150
Yuniza, M. E., Pratama, I. W. B. E., & Ramadhaniati, R. C. (2021). Indonesia’s incentive policies on electric vehicles: The questionable effort from the government. International Journal of Energy Economics and Policy, 11(5), 434–440. https://doi.org/10.32479/ijeep.11453
Zaino, R., Ahmed, V., Alhammadi, A. M., & Alghoush, M. (2024). Electric Vehicle Adoption: A Comprehensive Systematic Review of Technological, Environmental, Organizational and Policy Impacts. World Electric Vehicle Journal, 15(8), 375. https://doi.org/10.3390/wevj15080375
Zeng, S., Ji, M., & Huang, X. (2025). An empirical study on the impact of tax incentives on the development of new energy vehicles: Case of China. Energy Policy, 198, 114452. https://doi.org/10.1016/j.enpol.2024.114452
Zhao, X., Li, X., Jiao, D., Mao, Y., Sun, J., & Liu, G. (2024). Policy incentives and electric vehicle adoption in China: From a perspective of policy mixes. Transportation Research Part A, 190, 104235. https://doi.org/10.1016/j.tra.2024.104235