INSENTIF PPN DTP KENDARAAN LISTRIK DAN RISIKO KETIMPANGAN MANFAAT FISKAL: TINJAUAN KEADILAN DISTRIBUTIF DALAM PERPAJAKAN

Calvin William Aprillio Tehupuring

Authors

Calvin William Aprillio Tehupuring KOSTAF FIA UI

Keywords:

insentif pajak, kendaraan listrik, keadilan distributif, ketimpangan sosial

Abstract

Abstract

This article evaluates Indonesia’s government-borne value-added tax (VAT DTP) incentive for electric vehicles from the perspective of distributive justice in taxation. The policy is intended to accelerate transport electrification and strengthen the domestic electric vehicle ecosystem. However, because four-wheeled electric vehicles remain relatively expensive and charging infrastructure is unevenly distributed, the fiscal benefits may be more accessible to groups with stronger purchasing power. Using a qualitative approach through literature review, policy document analysis, and a limited comparison with California’s income-targeted and trade-in schemes, this study examines the design, accessibility, and distributive implications of Indonesia’s electric vehicle incentives. The findings show that the current incentive design is mainly attached to product type and domestic component requirements, rather than to the socio-economic profile of beneficiaries. Consequently, the VAT DTP incentive for four-wheeled electric vehicles risks creating an unequal distribution of fiscal benefits. Drawing on Rawls’s difference principle and fiscal incidence, this article recommends price caps, income targeting, and broader support for two-wheeled electric vehicles, conversion programmes, public transport electrification, and charging infrastructure in underserved areas to support a fairer national low-carbon transition..

Abstrak

Artikel ini mengevaluasi kebijakan insentif Pajak Pertambahan Nilai Ditanggung Pemerintah (PPN DTP) atas kendaraan listrik di Indonesia dari perspektif keadilan distributif dalam perpajakan. Kebijakan ini dimaksudkan untuk mempercepat elektrifikasi transportasi dan memperkuat ekosistem kendaraan listrik nasional. Namun, karena kendaraan listrik roda empat masih relatif mahal dan infrastruktur pengisian daya belum merata, manfaat fiskalnya berpotensi lebih mudah diakses oleh kelompok dengan daya beli kuat. Dengan menggunakan pendekatan kualitatif melalui studi kepustakaan, analisis dokumen kebijakan, dan perbandingan terbatas dengan skema income-targeted serta trade-in di California, penelitian ini menelaah desain, keterjangkauan, dan implikasi distributif insentif kendaraan listrik di Indonesia. Hasil penelitian menunjukkan bahwa desain insentif saat ini lebih melekat pada jenis produk dan pemenuhan Tingkat Komponen Dalam Negeri, bukan pada profil sosial-ekonomi penerima manfaat. Akibatnya, insentif PPN DTP kendaraan listrik roda empat berisiko menciptakan distribusi manfaat fiskal yang tidak merata. Berdasarkan difference principle Rawls dan fiscal incidence, artikel ini merekomendasikan batas harga kendaraan, penargetan pendapatan, serta dukungan yang lebih luas bagi kendaraan listrik roda dua, program konversi, transportasi publik listrik, dan infrastruktur pengisian daya di wilayah yang belum terlayani secara bertahap dan berkeadilan.

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