Subsidies for electric vehicles as a form of green transportation: Evidence from Indonesia

• This research uses the main variables in the Theory of Planned Behavior (TPB), namely attitudes, subjective norms, and perceived behavioral control, to see how much these three variables shape the intention to use an electric motorbike, either directly or moderated by tax incentives in the form of purchase tax subsidies. • The research results show that all variables in the TPB have a positive effect on the intention to use electric vehicle products directly. However, tax incentives do not significantly affect the intention to use electric vehicle products. • The research’s respondents were 412 people spread across the Special Region of Yogyakarta Province – Indonesia. A substantial body of empirical research has employed the theory of planned behavior (TPB) to investigate individual decision-making within the social context in Indonesia, which is characterized by interconnections and mutual influences. The present research is concerned with the key variables in the theory of planned behavior, namely attitudes, subjective norms, and perceived behavioral control. This investigation examines the influence of these three variables on the intention to use electric motorcycles, either directly or indiretcly, with tax incentives in the form of purchase tax subsidies acting as a moderating variable. The research findings indicate that all TPB variables have a positive impact on the intention to use electric vehicle products directly. However, the findings also demonstrated that tax incentives do not exert a significant influence on the intention to use electric vehicle products. This suggests that tax incentives function as a moderating variable and cannot operate independently to influence the intention to use electric vehicle products. These findings have a direct implications for policymakers and practitioners in the field of transportation.