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Muhammad Heru Akhmadi
Politeknik Keuangan Negara STAN
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Transportation Other

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Journal : Jurnal ULTIMA Accounting

 1 
COMPARATIVE ANALYSIS OF TAX INCENTIVES FOR ELECTRIC VEHICLES AND ECONOMIC IMPACT ESTIMATION IO ANALYSIS Muhamad, Dharmawan Nur; Heru Akhmadi, Muhammad
Ultimaccounting Jurnal Ilmu Akuntansi Vol 17 No 2 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v17i2.4362

Abstract

The Indonesian government has set a Net Zero Emissions (NZE) target by 2060, requiring a transformation in both the energy and transportation sectors. A key strategy to achieve this goal is the acceleration of the Battery Electric Vehicle (BEV) ecosystem. To support this acceleration, the government has introduced three central tax incentive schemes: PPnBM DPP 0%, PPnBM DTP, and PPN DTP. The coexistence of these incentives raises questions regarding their effectiveness and efficiency, especially amid budgetary constraints. This study aims to compare the three incentives to identify the most optimal scheme. A mixed-method approach is applied, combining qualitative interviews with quantitative analysis using the 2024 Input-Output Table updated through the RAS method. The findings show that PPnBM DTP yields the highest economic output impact, aligning with tax authority perspectives and indicating its potential as an effective fiscal policy tool in future budget allocations.
Co-Authors Aang Prabudi Sanusi Abdi Patu, Andi Syafirah Putri Adam Wira Sanjaya Aisyah Basandid Akhmad Solikin Aldimasqi, Lalu Muhammad Andi Syafirah Putri Abdi Patu Andreas Oktorinus Anggraini, Novenia Puspita Anindya Enggar Novita Arda Octaviola Rachmalia Arhaninka, Dewi Arkandisari Atmaja Syaiban A’yun, Qurrata Cindy Claudia, Cindy Dandy Ananda Patria Wirawan Dani Sugiri Dzakisyah Alyus Mubarak Egla Margaretta Meliala Erin Widya Butar Butar Erlita Nurma Wati Erlita Nurma Wati Erlita Nurma Wati Erlita Nurma Wati Fuady, Muhammad Syahrul Herman, Nur Ashilah Raihanah Imam Sumardjoko Irvan Taufiq Irwanda Wisnu Wardhana Istinganah, Nur Iyas Theresia Pasaribu Joko Sumantri, Joko Khairiyah, Yotasa Raidah Maulidiyah, Syafrina Moh Badrus Sholeh Muchtar, Masruri Muhamad, Dharmawan Nur Muhammad Syahrul Fuady Novitasari Putri Ramadhani Nurul Khilyati Pardomuan Robinson Sihombing Purnomoputro, Ajik Putu Nanda Priastawa Qur'an, Nurul Rahayu Kusumawati Rahayu Kusumawati, Rahayu Rahman, Rheza Auliya Sakti Prabowo, Sakti Salsabiyla Aden Santorry Santorry Setiawan, M Rudy Shasza Yemima Puteri Atmodjo Stephanus, Matthew Sukarsa, Galuh Sulaeman, Agus Sunarya suliantoro, irwan Sumardjoko, Imam Syahirul Alim (Kementerian Keuangan) Syaiban, Arkandisari Atmaja Wati, Erlita Nurma Yanuar Pribadi