Insentif Pajak Kendaraan Listrik di Indonesia: untuk Rakyat atau Konglomerat?
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Abstract
Pemanasan global telah menjadi isu krusial di setiap negara yang disebabkan oleh meningkatnya emisi gas rumah kaca (GRK). Penggunaan energi alternatif dalam kehidupan sehari-hari, seperti beralih ke kendaraan listrik, merupakan salah satu strategi untuk mengurangi emisi GRK. Pemerintah Indonesia mengambil kebijakan dengan memberikan insentif bagi kendaraan listrik. Berdasarkan incentive fiscal theory dan socio-economics, penelitian ini bertujuan untuk mengkritisi keakuratan penargetan dan waktu pemberian insentif tersebut. Pengumpulan data dilakukan dengan menggunakan metode kualitatif dengan pendekatan analisis konten dan studi literatur. Naskah hasil analisis konten diolah menggunakan teknik analisis Miles dan Huberman. Data naskah diolah untuk mendapatkan jawaban mengenai ketepatan sasaran dan waktu pemberian insentif. Kajian ini menunjukkan bahwa pemberian insentif masih belum efektif di Indonesia karena masih banyak hal yang lebih mendasar dan penting. Berdasarkan Sustainable Development Goals (SDGs), kemiskinan dan kelaparan menjadi hal yang harus diprioritaskan sehingga dana yang ada sebaiknya digunakan untuk pemenuhan kebutuhan dasar dibandingkan untuk insentif kendaraan listrik
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