The Jakarta Provincial Government has issued regulations and incentives to attract people's interest in switching to electric vehicles. Electric vehicles or Battery Electric Vehicles (Battery-based KBL) are vehicles driven by electric motors and directly obtain electrical power from batteries inside or outside the vehicle. The Head of the Jakarta Tax Data and Information Center explained that the Jakarta Provincial Government has issued Jakarta Governor Regulation No. 38 of 2023 concerning the basis for imposing Motor Vehicle Tax and Motor Vehicle Ownership Transfer Fees in 2023. One of these regulations regulates tax policies for electric vehicles or Battery Electric Vehicles (Battery-based KBL). This regulation provides numerous significant incentives for electric vehicle owners, particularly related to Motor Vehicle Tax (PKB) and Motor Vehicle Ownership Transfer Fee (BBNKB). The following are several incentives listed in Article 10 of Jakarta Governor Regulation No. 38 of 2023: PKB collection for Battery-based KBL used for transporting people or goods is set at 0% of the basic PKB collection; PKB collection for Battery-based KBL used for public transportation is set at 0% of the basic PKB collection; PKB collection for Battery-based KBL used for public goods transport is set at 0% of the basic PKB collection; PKB for Battery-based KBL referred to in paragraphs (1) to (3) does not include vehicles converted from fossil fuels to battery-based; Second and subsequent ownership of Battery-based KBL enjoys incentives and is not subject to progressive tax rates; Transfer of ownership of Battery-based KBL is given incentives and is not subject to BBNKB, as stipulated by law. One of the main points of this Governor Regulation is the imposition of 0% PKB for Battery-based KBL, set at 0% of the basic PKB collection. This means that electric vehicles owned by individuals or companies are not subject to PKB at all, applicable to private and public vehicles for transporting people and goods. However, it should be noted that this policy does not apply to vehicles converted from fossil fuels to battery; converted vehicles still follow the regular motor vehicle regulations for PKB. In addition to eliminating PKB, incentives are also provided in the form of removal of progressive tax rates for second and subsequent owners of Battery-based KBL. Under normal circumstances, progressive tax is imposed based on the number of vehicles owned by an individual or entity. With this policy, electric vehicle owners do not need to worry about increasing tax rates as their electric vehicle fleet grows. Not only PKB, but the transfer of ownership of Battery-based KBL is also given incentives in the form of exemption from BBNKB. This means that when a sale and purchase transaction or transfer of ownership of an electric vehicle occurs, no BBNKB fee will be charged. This policy undoubtedly makes owning electric vehicles more attractive and affordable for Jakarta residents. By providing various incentives, the Jakarta Provincial Government hopes to encourage people to switch to more environmentally friendly electric vehicles. This initiative aligns with the government's efforts to reduce greenhouse gas emissions and air pollution in the capital. It is hoped that the increasing use of electric vehicles can make a significant contribution to achieving a greener and healthier Jakarta. Governor Regulation No. 38 of 2023 demonstrates the local government's serious commitment to supporting the transition to clean energy and sustainable transportation. It is hoped that through this policy, more people will become interested in using electric vehicles, enabling Jakarta to become a pioneer in the use of environmentally friendly technology in Indonesia.