The Role of Fiscal Incentives in Promoting Sustainable Mobility: A Study of EV Consumer Preferences in Indonesia

This paper investigates how fiscal incentives influence consumer preferences for electric vehicles (EVs) in Indonesia, focusing on the effectiveness of tax policies such as VAT reductions, PPnBM exemptions, and PKB discounts. Using a quantitative approach with data from 114 respondents, the study reveals that PPnBM and PKB significantly affect consumer decisions, while VAT has a positive but statistically insignificant impact. An additional regression shows that non-tax factors—like brand trust, maintenance costs, and environmental concern—also play a crucial role. The findings highlight the importance of combining financial incentives with public perception and infrastructure development to accelerate the transition to sustainable mobility.