A Combinatorial/Algebraic-Geometric Solution
Consider the operation $*$ on $S:=\{0,1,2,3\}$ defined as follows:
- $*$ is commutative with identity $1$,
- $a*0=0=0*a$ for all $a\in S$,
- $2*2=3$, $3*3=2$, and $2*3=1=3*2$.
Now, the elements of $S^n\setminus\{\boldsymbol{0}\}$, where $\boldsymbol{0}:=(0,0,\ldots,0)$ with $n$ zeros, can be partitioned into subsets with $3$ elements of the form $\left\{\mathbf{v},2*\mathbf{v},3*\mathbf{v}\right\}$, where $\mathbf{v} \in S^n\setminus\{\boldsymbol{0}\}$. Here, we define $a*\mathbf{v}=\left(a*v_1,a*v_2,\cdots,a*v_n\right)$ if $\mathbf{v}=\left(v_1,v_2,\ldots,v_n\right) \in S^n$ and $a\in S$. The number of partitioning subsets is then $\frac{4^n-1}{3}=\frac{2^{2n}-1}{3}$, which must be an integer.
Remark: In fact, $S$ can be identified with $\mathbb{F}_4$ and $*$ is simply the usual multiplication on $\mathbb{F}_4$. The number $\frac{2^{2n}-1}{3}$ is precisely the number of elements of the projective space $\mathbb{PF}_4^{n-1}$.
An Algebraic Solution
Prove that the polynomial $\left(1+x+x^2+x^3\right)^n-1$ is divisible by $1+x+x^2$. As $1+x+x^2\in\mathbb{Z}[x]$ is monic and $\left(1+x+x^2+x^3\right)^n-1\in\mathbb{Z}[x]$, the quotient $\frac{\left(1+x+x^2+x^3\right)^n-1}{1+x+x^2}$ is a polynomial in $\mathbb{Z}[x]$. What happens when $x$ is substituted by $1$?
PS: I know that the OP asks for an inductive proof, but there are many interesting ways to overkill this problem. There is also a geometric solution, using the tiling of an $n$-dimensional hypercube of side length $4$ with tiles consisting of I-shaped $3$-blocks (I-shaped trominos) and one $1$-block (monomino), and this proof is inductive.