ELECTRICAL VEHICLE IN INDONESIA: CONFLICT BETWEEN PRESIDENTIAL REGULATION NUMBER 55 YEAR 2019 WITH GOVERNMENT REGULATION NUMBER 73 YEAR 2019 ACCORDING TAXATION ELECTRIC VEHICLE

Abstract

In Presidential Regulation Number 55 of 2019, Article 8 encourages the industrial sector and society to take part in the Acceleration of the Battery Electric Vehicle Program for Road Transportation. The government encourages the public and industry by providing tax incentive assistance both in the process of manufacturing and developing vehicles and charging stations as well as distribution for the industrial sector as well as Motor Vehicle Tax incentives for the community and supporting Indonesia's participation in the UNFCCC (United Nation Framework on Climate Change) which will encourage emission reduction and improve Air quality in Indonesia is in line with the target until 2030. However, this regulation may encounter problems with the enactment of Government Regulation Number 73 of 2019 concerning Taxable Goods Classified as Luxury in the Form of Motorized Vehicles That Can Subject to Tax on Luxury Goods, which states that electric cars are luxury goods, so not all people will be able to buy this electric-powered vehicle, given the terrible air quality in Indonesia, the participation of all people must participate in the Acceleration of the Motor Vehicle Program. Battery electric vehicle for road transportation so that the target to reduce air emissions in Indonesia can be achieved and improve Indonesia's air quality for Indonesia become much better.