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.