Determinasi Minat Pembelian Mobil Listrik Pasca Insentif Pajak di Indonesia: Integrasi Customer-Based Brand Equity dan Theory of Planned Behavior
Main Article Content
The termination of several electric vehicle (EV) fiscal incentives in Indonesia in 2026, may dampen consumer purchase intention, as evidenced by market shocks in Denmark and China. This study analyzes the determinants of EV purchase intention in Indonesia by integrating Customer-Based Brand Equity (CBBE) and Theory of Planned Behavior (TPB) frameworks, while examining the moderating roles of perceived price and tax incentives. Using a quantitative explanatory approach with purposive sampling, data were collected from 430 respondents in Greater Jakarta who are existing EV owners. Data analysis employed Partial Least Squares Structural Equation Modeling (PLS-SEM). Of nineteen hypotheses tested, eighteen were supported, with an R-square of 0.830 for purchase intention. The three TPB determinants and four CBBE dimensions significantly influence purchase intention, with brand loyalty emerging as the strongest predictor. Perceived price moderates the attitude and purchase intention pathway, while tax incentives only moderate the subjective norms and perceived behavioral control pathways.
Keywords:
Purchase Intention, Electric Vehicle, Customer-Based Brand Equity, Theory of Planned Behavior, Perceived Price, Tax Incentives
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Aaker, D. A. (1996). Measuring Brand Equity Across Products and Markets. California Management Review.
Aaker, D. A. (2025). Aaker on Branding 2nd Edition. Morgan James Publishing.
Agustina, R., Yuniaristanto, & Sutopo, W. (2025). Factors Influencing Electric Motorcycle Adoption in Indonesia: Comprehensive Psychological, Situational, and Contextual Perspectives. World Electric Vehicle Journal, 16(2). https://doi.org/10.3390/wevj16020106
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Bauer, H. H., Sauer, N. E., & Schmitt, P. (2005). Customer?based brand equity in the team sport industry: Operationalization and impact on the economic success of sport teams. European Journal of Marketing, 39(5–6), 496–513. https://doi.org/10.1108/03090560510590683
Buchanan, L., Simmons, C. J., & Bickart, B. A. (1999). Brand equity dilution: Retailer display and context brand effects. Journal of Marketing Research, 36(3), 345–355. https://doi.org/10.2307/3152081
Cresswell, J. W. (2014). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches.
List of Suspended Electric Car Incentives, Not Valid This Year. (n.d.). Retrieved January 24, 2026, from https://www.cnnindonesia.com/otomotif/20260106152925-603-1314149/daftar-insentif-mobil-listrik-yang-disetop-tak-berlaku-tahun-ini
Dodds, W. B., Monroe, K. B., & Grewal, D. (1991). Effects of Price, Brand, and Store Information on Buyers’ Product Evaluations. Journal of Marketing Research, 28(3), 307. https://doi.org/10.2307/3172866
El-Said, O. A. (2020). Impact of online reviews on hotel booking intention: The moderating role of brand image, star category, and price. Tourism Management Perspectives, 33, 100604. https://doi.org/10.1016/J.TMP.2019.100604
Erdem, H., ?im?ek, I., Pay, S., Dinc, A., Deniz, O., & Ozcan, A. (2006). Diffuse pulmonary amyloidosis that mimics interstitial lung disease in a patient with familial mediterranean fever. Journal of Clinical Rheumatology, 12(1), 34–36. https://doi.org/10.1097/01.RHU.0000200424.58122.38
Factors Influencing Consumer Behavior: A Case of Television Buying in Nepalese Market. (2020). European Journal of Business and Management. https://doi.org/10.7176/EJBM/12-21-08
Febransyah, A. (2021). Predicting purchase intention towards battery electric vehicles: A case of indonesian market. World Electric Vehicle Journal, 12(4). https://doi.org/10.3390/wevj12040240
Fishbein, M., & Middlestadt, S. (1995). Noncognitive Effects on Attitude Formation and Change: Fact or Artifact? Journal of Consumer Psychology, 4(2), 181–202. https://doi.org/10.1207/S15327663JCP0402_05
Gordon, G. L., Calantone, R. J., di Benedetto, C. A., Gordon, G. L., Calantone, R. J., & di Benedetto, C. A. (1993). Brand Equity in the Business?to?Business SectorAN EXPLORATORY STUDY. Journal of Product & Brand Management, 2(3), 4–16. https://doi.org/10.1108/10610429310046689
Gunawan, I., Redi, A. A. N. P., Santosa, A. A., Maghfiroh, M. F. N., Pandyaswargo, A. H., & Kurniawan, A. C. (2022). Determinants of Customer Intentions to Use Electric Vehicle in Indonesia: An Integrated Model Analysis. Sustainability (Switzerland), 14(4). https://doi.org/10.3390/su14041972
Hair, J., & Alamer, A. (2022). Partial Least Squares Structural Equation Modeling (PLS-SEM) in second language and education research: Guidelines using an applied example. Research Methods in Applied Linguistics, 1(3), 100027. https://doi.org/10.1016/J.RMAL.2022.100027
Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R. Classroom Companion: Business. https://doi.org/10.1007/978-3-030-80519-7
Hardman, S., Chandan, A., Tal, G., & Turrentine, T. (2017). The effectiveness of financial purchase incentives for battery electric vehicles – A review of the evidence. Renewable and Sustainable Energy Reviews, 80, 1100–1111. https://doi.org/10.1016/J.RSER.2017.05.255
Horng, J. S., Liu, C. H., Chiu, H. Y., & Tsai, C. Y. (2012). The role of international tourist perceptions of brand equity and travel intention in culinary tourism. The Service Industries Journal, 32(16), 2607–2621. https://doi.org/10.1080/02642069.2011.594879
Huang, R., & Sarigöllü, E. (2012). How brand awareness relates to market outcome, brand equity, and the marketing mix. Journal of Business Research, 65(1), 92–99. https://doi.org/10.1016/J.JBUSRES.2011.02.003
Indonesia Enters the Top 20 Countries with Poor Air Quality. (n.d.). Retrieved January 23, 2026, from https://www.cnnindonesia.com/teknologi/20250312141938-641-1208001/indonesia-masuk-20-besar-negara-dengan-kualitas-udara-buruk
Electric Car Incentives Expire 2026: What Are the Impacts? (n.d.). Retrieved January 24, 2026, from https://otomotif.kompas.com/read/2025/12/30/070200815/insentif-mobil-listrik-berakhir-2026--apa-dampaknya-
Kayaman, R., & Arasli, H. (2007). Customer based brand equity: evidence from the hotel industry. Managing Service Quality, 17(1), 92–109. https://doi.org/10.1108/09604520710720692
Keller, K. L. (1993). Conceptualizing, Measuring, and Managing Customer-Based Brand Equity. Source: Journal of Marketing, 57(1), 1–22.
Keller, K. L. (2020). Strategic Brand Management: Building, Measuring, and Managing Brand Equity, Global Edition. Pearson Education.
Ministry of Transportation Records the Number of Electric Vehicles Reaches 207 Thousand | tempo.co. (n.d.). Retrieved January 24, 2026, from https://www.tempo.co/ekonomi/kemenhub-catat-jumlah-kendaraan-listrik-capai-207-ribu-2082663
Indonesia's motor vehicles reach 168 million, where is the most? - CNA.id: Indonesia, Asia and World News. (n.d.). Retrieved January 23, 2026, from https://www.cna.id/indonesia/kendaraan-bermotor-indonesia-tembus-168-jutaan-paling-banyak-di-mana-31031
Khanday, S. A., & Khanam, D. (n.d.). THE RESEARCH DESIGN. Retrieved https://www.questionpro.com/blog/research-design/
Kim, H., & Niehm, L. S. (2009). The Impact of Website Quality on Information Quality, Value, and Loyalty Intentions in Apparel Retailing. Journal of Interactive Marketing, 23(3), 221–233. https://doi.org/10.1016/J.INTMAR.2009.04.009
Kim, H. W., Xu, Y., & Gupta, S. (2012). Which is more important in Internet shopping, perceived price or trust? Electronic Commerce Research and Applications, 11(3), 241–252. https://doi.org/10.1016/J.ELERAP.2011.06.003
Kresnanto, N. C., & Putri, W. H. (2024). Subsidies for electric vehicles as a form of green transportation: Evidence from Indonesia. Transportation Research Interdisciplinary Perspectives, 27. https://doi.org/10.1016/j.trip.2024.101230
Kumar, R. S., Dash, S., & Malhotra, N. K. (2018). The impact of marketing activities on service brand equityThe mediating role of evoked experience. European Journal of Marketing, 52(3–4), 596–618. https://doi.org/10.1108/EJM-05-2016-0262
Population Growth Rate - Statistics Table - Indonesian Central Statistics Agency. (n.d.). Retrieved January 23, 2026, from https://www.bps.go.id/id/statistics-table/2/MTk3NiMy/laju-pertumbuhan-penduduk.html
Lazuardy, A., Nurcahyo, R., Farizal, & Oktavina, R. (2025). Formulating an Electric Vehicle Adoption Model in Indonesia: Product Quality, Consumer Characteristics, Adoption Context, and Perception. International Journal of Technology, 16(6), 1691–1699. https://doi.org/10.14716/ijtech.v16i6.7804
Lee, J. E., & Chen-Yu, J. H. (2018). Effects of price discount on consumers’ perceptions of savings, quality, and value for apparel products: mediating effect of price discount affect. Fashion and Textiles, 5(1), 13-. https://doi.org/10.1186/S40691-018-0128-2/TABLES/4
Lee, S., Seo, K., & Sharma, A. (2013). Corporate social responsibility and firm performance in the airline industry: The moderating role of oil prices. Tourism Management, 38, 20–30. https://doi.org/10.1016/J.TOURMAN.2013.02.002
Liao, Y. (2022). Intention of consumers to adopt electric vehicle in the post-subsidy era: evidence from China. International Journal of Sustainable Transportation, 16(7), 647–659. https://doi.org/10.1080/15568318.2021.1918297
Lin, Y. H., Lin, F. J., & Ryan, C. (2014). Tourists’ purchase intentions: impact of franchise brand awareness. The Service Industries Journal, 34(9–10), 811–827. https://doi.org/10.1080/02642069.2014.905919
Malhotra, N. K. (2010). Measurement and Scaling: Fundamentals and Comparative. Marketing Research: An Applied Orientation, 936. https://books.google.com/books/about/Marketing_Research.html?hl=id&id=VLwVPwAACAAJ
Aaker, D. A. (1996). Measuring Brand Equity Across Products and Markets. California Management Review.
Aaker, D. A. (2025). Aaker on Branding 2nd Edition. Morgan James Publishing.
Agustina, R., Yuniaristanto, & Sutopo, W. (2025). Factors Influencing Electric Motorcycle Adoption in Indonesia: Comprehensive Psychological, Situational, and Contextual Perspectives. World Electric Vehicle Journal, 16(2). https://doi.org/10.3390/wevj16020106
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Bauer, H. H., Sauer, N. E., & Schmitt, P. (2005). Customer?based brand equity in the team sport industry: Operationalization and impact on the economic success of sport teams. European Journal of Marketing, 39(5–6), 496–513. https://doi.org/10.1108/03090560510590683
Buchanan, L., Simmons, C. J., & Bickart, B. A. (1999). Brand equity dilution: Retailer display and context brand effects. Journal of Marketing Research, 36(3), 345–355. https://doi.org/10.2307/3152081
Cresswell, J. W. (2014). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches.
List of Suspended Electric Car Incentives, Not Valid This Year. (n.d.). Retrieved January 24, 2026, from https://www.cnnindonesia.com/otomotif/20260106152925-603-1314149/daftar-insentif-mobil-listrik-yang-disetop-tak-berlaku-tahun-ini
Dodds, W. B., Monroe, K. B., & Grewal, D. (1991). Effects of Price, Brand, and Store Information on Buyers’ Product Evaluations. Journal of Marketing Research, 28(3), 307. https://doi.org/10.2307/3172866
El-Said, O. A. (2020). Impact of online reviews on hotel booking intention: The moderating role of brand image, star category, and price. Tourism Management Perspectives, 33, 100604. https://doi.org/10.1016/J.TMP.2019.100604
Erdem, H., ?im?ek, I., Pay, S., Dinc, A., Deniz, O., & Ozcan, A. (2006). Diffuse pulmonary amyloidosis that mimics interstitial lung disease in a patient with familial mediterranean fever. Journal of Clinical Rheumatology, 12(1), 34–36. https://doi.org/10.1097/01.RHU.0000200424.58122.38
Factors Influencing Consumer Behavior: A Case of Television Buying in Nepalese Market. (2020). European Journal of Business and Management. https://doi.org/10.7176/EJBM/12-21-08
Febransyah, A. (2021). Predicting purchase intention towards battery electric vehicles: A case of indonesian market. World Electric Vehicle Journal, 12(4). https://doi.org/10.3390/wevj12040240
Fishbein, M., & Middlestadt, S. (1995). Noncognitive Effects on Attitude Formation and Change: Fact or Artifact? Journal of Consumer Psychology, 4(2), 181–202. https://doi.org/10.1207/S15327663JCP0402_05
Gordon, G. L., Calantone, R. J., di Benedetto, C. A., Gordon, G. L., Calantone, R. J., & di Benedetto, C. A. (1993). Brand Equity in the Business?to?Business SectorAN EXPLORATORY STUDY. Journal of Product & Brand Management, 2(3), 4–16. https://doi.org/10.1108/10610429310046689
Gunawan, I., Redi, A. A. N. P., Santosa, A. A., Maghfiroh, M. F. N., Pandyaswargo, A. H., & Kurniawan, A. C. (2022). Determinants of Customer Intentions to Use Electric Vehicle in Indonesia: An Integrated Model Analysis. Sustainability (Switzerland), 14(4). https://doi.org/10.3390/su14041972
Hair, J., & Alamer, A. (2022). Partial Least Squares Structural Equation Modeling (PLS-SEM) in second language and education research: Guidelines using an applied example. Research Methods in Applied Linguistics, 1(3), 100027. https://doi.org/10.1016/J.RMAL.2022.100027
Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R. Classroom Companion: Business. https://doi.org/10.1007/978-3-030-80519-7
Hardman, S., Chandan, A., Tal, G., & Turrentine, T. (2017). The effectiveness of financial purchase incentives for battery electric vehicles – A review of the evidence. Renewable and Sustainable Energy Reviews, 80, 1100–1111. https://doi.org/10.1016/J.RSER.2017.05.255
Horng, J. S., Liu, C. H., Chiu, H. Y., & Tsai, C. Y. (2012). The role of international tourist perceptions of brand equity and travel intention in culinary tourism. The Service Industries Journal, 32(16), 2607–2621. https://doi.org/10.1080/02642069.2011.594879
Huang, R., & Sarigöllü, E. (2012). How brand awareness relates to market outcome, brand equity, and the marketing mix. Journal of Business Research, 65(1), 92–99. https://doi.org/10.1016/J.JBUSRES.2011.02.003
Indonesia Enters the Top 20 Countries with Poor Air Quality. (n.d.). Retrieved January 23, 2026, from https://www.cnnindonesia.com/teknologi/20250312141938-641-1208001/indonesia-masuk-20-besar-negara-dengan-kualitas-udara-buruk
Electric Car Incentives Expire 2026: What Are the Impacts? (n.d.). Retrieved January 24, 2026, from https://otomotif.kompas.com/read/2025/12/30/070200815/insentif-mobil-listrik-berakhir-2026--apa-dampaknya-
Kayaman, R., & Arasli, H. (2007). Customer based brand equity: evidence from the hotel industry. Managing Service Quality, 17(1), 92–109. https://doi.org/10.1108/09604520710720692
Keller, K. L. (1993). Conceptualizing, Measuring, and Managing Customer-Based Brand Equity. Source: Journal of Marketing, 57(1), 1–22.
Keller, K. L. (2020). Strategic Brand Management: Building, Measuring, and Managing Brand Equity, Global Edition. Pearson Education.
Ministry of Transportation Records the Number of Electric Vehicles Reaches 207 Thousand | tempo.co. (n.d.). Retrieved January 24, 2026, from https://www.tempo.co/ekonomi/kemenhub-catat-jumlah-kendaraan-listrik-capai-207-ribu-2082663
Indonesia's motor vehicles reach 168 million, where is the most? - CNA.id: Indonesia, Asia and World News. (n.d.). Retrieved January 23, 2026, from https://www.cna.id/indonesia/kendaraan-bermotor-indonesia-tembus-168-jutaan-paling-banyak-di-mana-31031
Khanday, S. A., & Khanam, D. (n.d.). THE RESEARCH DESIGN. Retrieved https://www.questionpro.com/blog/research-design/
Kim, H., & Niehm, L. S. (2009). The Impact of Website Quality on Information Quality, Value, and Loyalty Intentions in Apparel Retailing. Journal of Interactive Marketing, 23(3), 221–233. https://doi.org/10.1016/J.INTMAR.2009.04.009
Kim, H. W., Xu, Y., & Gupta, S. (2012). Which is more important in Internet shopping, perceived price or trust? Electronic Commerce Research and Applications, 11(3), 241–252. https://doi.org/10.1016/J.ELERAP.2011.06.003
Kresnanto, N. C., & Putri, W. H. (2024). Subsidies for electric vehicles as a form of green transportation: Evidence from Indonesia. Transportation Research Interdisciplinary Perspectives, 27. https://doi.org/10.1016/j.trip.2024.101230
Kumar, R. S., Dash, S., & Malhotra, N. K. (2018). The impact of marketing activities on service brand equityThe mediating role of evoked experience. European Journal of Marketing, 52(3–4), 596–618. https://doi.org/10.1108/EJM-05-2016-0262
Population Growth Rate - Statistics Table - Indonesian Central Statistics Agency. (n.d.). Retrieved January 23, 2026, from https://www.bps.go.id/id/statistics-table/2/MTk3NiMy/laju-pertumbuhan-penduduk.html
Lazuardy, A., Nurcahyo, R., Farizal, & Oktavina, R. (2025). Formulating an Electric Vehicle Adoption Model in Indonesia: Product Quality, Consumer Characteristics, Adoption Context, and Perception. International Journal of Technology, 16(6), 1691–1699. https://doi.org/10.14716/ijtech.v16i6.7804
Lee, J. E., & Chen-Yu, J. H. (2018). Effects of price discount on consumers’ perceptions of savings, quality, and value for apparel products: mediating effect of price discount affect. Fashion and Textiles, 5(1), 13-. https://doi.org/10.1186/S40691-018-0128-2/TABLES/4
Lee, S., Seo, K., & Sharma, A. (2013). Corporate social responsibility and firm performance in the airline industry: The moderating role of oil prices. Tourism Management, 38, 20–30. https://doi.org/10.1016/J.TOURMAN.2013.02.002
Liao, Y. (2022). Intention of consumers to adopt electric vehicle in the post-subsidy era: evidence from China. International Journal of Sustainable Transportation, 16(7), 647–659. https://doi.org/10.1080/15568318.2021.1918297
Lin, Y. H., Lin, F. J., & Ryan, C. (2014). Tourists’ purchase intentions: impact of franchise brand awareness. The Service Industries Journal, 34(9–10), 811–827. https://doi.org/10.1080/02642069.2014.905919
Malhotra, N. K. (2010). Measurement and Scaling: Fundamentals and Comparative. Marketing Research: An Applied Orientation, 936. https://books.google.com/books/about/Marketing_Research.html?hl=id&id=VLwVPwAACAAJ
