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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Educoretax Jurnal Akuntansi dan Keuangan Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Gultom, Yulifar Amin
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Pajak Indonesia (Indonesian Tax Review)

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Analisis Dampak Insentif Fiskal Perpajakan Mobil Listrik Berbasis Baterai di Indonesia Firdiansyah, Akhmad; Gultom, Yulifar Amin
JURNAL PAJAK INDONESIA Vol 7 No 2 (2023): Perkuat Perekonomian Melalui Transformasi yang Berkelanjutan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v7i2.2503

Abstract

The acceleration of the battery-based electric vehicle program will soon be realized in Indonesia considering the concerns about the impact of carbon pollution and global warming, the government's role in making fiscal policies in the form of tax incentives has been made, but it is necessary to carry out an in-depth analysis of the impacts, this research aims to carry out analysis of the impact on tax fiscal policy incentives given to the battery-based electric vehicle industry in Indonesia with an emphasis on battery procurement for national electric vehicles. The analysis approach uses descriptive quantitative methods with the CGE-GTAP analysis tool. The results of this research state that eliminating import duties has a positive effect only on increasing exports and increasing production in all sectors (including electric vehicles) except the EVBattery sector. For other economic components, negative changes can be seen. This shows that the elimination of import duties for batteries failed to encourage the competitiveness of domestic battery production and the terms of trade decreased. The incentive to eliminate import duties accompanied by VAT shows a proxy for domestic and foreign economic policy. Even though it failed to increase GDP, the competitiveness of the battery and vehicle sector, which is the main focus of this research, experienced increased production and increased domestic demand, decreased imports and increased exports. This condition of increasing competitiveness encourages an increase in welfare (equivalent variation).
Co-Authors Firdiansyah, Akhmad Hashfi, Hasbiul Muchtar, Masruri Pardomuan Robinson Sihombing