The practice of over-dimensional freight transportation vehicles in Indonesia is often understood solely as a matter of compliance with regulations. However, explanations that focus on law enforcement have not been able to fully explain the economic incentives that drive corporate behavior. This research uses a conceptual approach based on theoretical synthesis to develop a layered analysis framework based on microeconomic cost theory, economies of scale, and regulatory risk analysis. The framework explains how load volume pressures, infrastructure conditions, and operational efficiency mechanisms interact with each other in generating additional profits. These benefits are then evaluated against the expected costs of regulation in the company's decision-making process. The main contribution of this research lies in the integration of cost behavior at the enterprise level and regulatory risk into one integrated mechanism. Thus, the practice of over-dimensional vehicles can be understood as the result of an economic incentive structure, not a mere form of non-compliance. These findings are expected to provide a new perspective for the formulation of transportation policies and supervisory strategies, so as to be able to balance the importance of operational efficiency with the safety and sustainability of the national transportation system.
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