Tinjauan Perbandingan Perlakuan Insentif Pajak bagi Mobil Listrik di Indonesia, Thailand dan Norwegia dari Aspek Pajak Tidak Langsung

RAJAGUKGUK, NATANAEL SM (2022) Tinjauan Perbandingan Perlakuan Insentif Pajak bagi Mobil Listrik di Indonesia, Thailand dan Norwegia dari Aspek Pajak Tidak Langsung. KTTA thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Natanael SM Rajagukguk_2301190232.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (37kB)
	Text (Abstrak) 02. Abstrak_Natanael SM Rajagukguk_2301190232.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (107kB)
	Text (Daftar Isi) 03. Daftar Isi_Natanael SM Rajagukguk_2301190232.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (117kB)
	Text (BAB I) 05. Bab I_Natanael SM Rajagukguk_2301190232.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (383kB)
	Text (BAB II) 06. Bab II_Natanael SM Rajagukguk_2301190232.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (345kB)
	Text (BAB III) 07. Bab III_Natanael SM Rajagukguk_2301190232.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (681kB)
	Text (BAB IV) 08. Bab IV_Natanael SM Rajagukguk_2301190232.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (11kB)
	Text (Daftar Pustaka) 09. Daftar Pustaka__Natanael SM Rajagukguk_2301190232.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (164kB)

Abstract

Penjualan mobil listrik secara global terus meningkat dengan Eropa sebagai pangsa pasar terbesar. Di Eropa Norwegia adalah negara pertama dengan penjualan mobil listrik melampaui mobil bahan bakar fosil. Di negara pasar terbesar mobil Asia Tenggara Thailand dan Indonesia, penjualan mobil listrik jauh tertinggal dari mobil ICE. Tujuan penulisan karya tulis tugas akhir ini adalah untuk mengetahui perbandingan skema insentif pajak tidak langsung di Indonesia, Thailand dan Norwegia dan strategi alternatif untuk mempercepat program kendaraan bermotor listrik berbasis baterai untuk transportasi jalan. Metode pengumpulan data dilakukan dengan metode studi kepustakaan. Data-data sekunder diperoleh dari buku, jurnal penelitian dan literatur lain yang berkaitan dengan insentif pajak. Hasil dari penelitian yaitu Indonesia memberikan insentif pajak tidak langsung berupa tarif khusus PPnBM 0% bagi mobil listrik baterai dan fuel-cell hidrogen dan tarif khusus bagi mobil listrik hybrid yang lebih rendah dari mobil konvensional yang bersifat progresif bergantung pada kapasitas mesin, Thailand memberikan insentif pajak tidak langsung berupa tarif cukai 0% bagi mobil listrik yang disertifikasi BOI dan 8% bagi yang tidak disertifikasi dan Norwegia memberikan insentif pajak tidak langsung berupa pembebasan PPN sebesar 25% dan pembebasan pajak pembelian/impor dan pengurangan one-off registration tax. Mobil listrik dan mobil konvensional di Norwegia memiliki harga yang relatif sama karena tinggi dan banyaknya pajak yang dikenakan bagi mobil konvensional dan mobil listrik dibebaskan dari pajak-pajak tersebut. Mobil listrik di Thailand setelah mendapatkan insentif memiliki harga hampir serupa dengan mobil konvensional terlaris dan di Indonesia, mobil listrik setelah mendapatkan berbagai insentif masih berharga 2 kali lipat dari mobil terlaris di Indonesia. Untuk meningkatkan daya saing, perlu adanya tambahan pemberian insentif pajak tidak langsung berupa subsidi, pemajakan yang tinggi bagi mobil konvensional, pemberian insentif non-fiskal seperti akses ke jalur busway dan pembebasan biaya tol./ Sales of electric cars globally continue to increase with Europe as the largest market share. In Europe Norway is the first country with electric car sales surpassing fossil fuel cars. In Southeast Asian's largest car market countries Thailand and Indonesia, electric car sales lag far behind ICE cars. The purpose of writing this final project paper is to find out the comparison of indirect tax incentive schemes in Indonesia, Thailand and Norway and alternative strategies to accelerate the battery-based electric motor vehicle program for road transportation. The data collection method is carried out by the literature study method. Secondary data are obtained from books, research journals and other literature related to tax incentives. The results of the study are that Indonesia provides indirect tax incentives in the form of a special Sales Tax on Luxury Goods rate of 0% for battery electric cars and hydrogen fuel-cells and a special rate for hybrid electric cars that are lower than conventional cars that are progressive depending on engine capacity, Thailand provides indirect tax incentives in the form of a 0% excise rate for BOI-certified electric cars and 8% for those that are not certified and Norway provides non-certified tax incentives directly in the form of VAT exemption of 25% and exemption from purchase/import tax and reduction of one-off registration tax. Electric cars and conventional cars in Norway have relatively the same price due to the high and large amount of tax imposed on conventional cars and electric cars are exempt from these taxes. Electric cars in Thailand after getting incentives have prices almost similar to the best-selling conventional cars and in Indonesia, electric cars after getting various incentives still cost 2 times the best-selling cars in Indonesia. To increase competitiveness, it is necessary to provide additional indirect tax incentives in the form of subsidies, high taxation for conventional cars, provision of non-fiscal incentives such as access to busway lanes.

Actions (login required)

View Item