Akuntabilitas Kebijakan Insentif Pajak Kendaraan listrik dalam perspektif Hubungan Keuangan Pemerintah Pusat dan Pemerintah daerah

Abstract

This study aims to analyze the accountability of electric vehicle (EV) tax incentive policies in Indonesia from the perspective of intergovernmental fiscal relations between the central and local governments. A descriptive qualitative approach was employed using secondary data obtained through document analysis and literature review, including laws, government reports, and academic publications. The data were analyzed using content analysis based on Bovens' accountability framework and the fiscal federalism perspective. The findings show that the formulation of EV tax incentive policies is supported by a clear legal framework and aligned with Indonesia's energy transition and sustainable development objectives. However, accountability remains limited by insufficient transparency regarding fiscal costs, restricted public access to information, and the limited involvement of local governments in the policymaking process. The policy has encouraged EV adoption, attracted investment, and supported the growth of the domestic EV industry, while also reducing potential regional revenues from Motor Vehicle Tax (PKB) and Motor Vehicle Title Transfer Fee (BBNKB), thereby affecting local fiscal capacity. Strengthening coordination between the central and local governments, improving transparent monitoring and evaluation mechanisms, and developing appropriate fiscal transfer arrangements are essential to ensure fiscal sustainability. Overall, stronger accountability is required to enhance policy effectiveness, transparency, and sustainable public financial governance