Title: Indonesia‘s Upcoming Vehicle Tax Changes: What You Need to Know
In a significant shift in Indonesia’s vehicle taxation landscape, owners of motor vehicles outside Jakarta will face new taxes starting January 5, 2025. A total of seven tax components will be applicable, including two new ones: Pajak Kendaraan Bermotor (PKB) and Bea Balik Nama Kendaraan Bermotor (BBNKB), each set at 66% of the outstanding tax amount.
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DKI Jakarta, Indonesia – Beginning in 2025, vehicle owners outside the DKI Jakarta area will face new tax obligations. Two new taxes, Pajak Kendaraan Bermotor (PKB) and Bea Balik Nama Kendaraan Bermotor (BBNKB), will be implemented, each calculated at 66% of the outstanding tax amount. In addition to these new taxes, vehicle owners will also have to pay BBNKB, opsen BBNKB, PKB, opsen PKB, biaya admin STNK, and biaya admin TNKB.
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Implementing these changes is enshrined in Law No. 1 of 2022, particularly in Article 191(1), which outlines the governance of fiscal relations between the central government and regional governments. According to the Regional Revenue and Expenditure Budgeting (RDRP) module from the Directorate General of Treasury Balance, the ‘opsi pajak daerah’ refers to additional taxes on PKB, BBNKB, and Pajak Motor Bekas (Pajak MBLB).
PKB, or vehicle tax, is an additional tax imposed by regional governments on top of the base PKB amount, as per regulations. Similarly, the ‘opsi bea balik nama kendaraan bermotor’ (opsen BBNKB) is an additional tax levied by regional governments on top of the base BBNKB amount, following regulations.
Tax rates vary depending on regional policies. For instance, the maximum PKB rate for the first ownership is 1.2%, and it progresses up to 6% for subsequent ownerships. For provinces without autonomous districts, the highest PKB rate for the first ownership is 2%, progressing up to 10% for subsequent ownerships.
Vehicle owners can check their tax status and amounts online through the official website of their respective regional governments. Alternatively, they can visit https://www.cnbcindonesia.com/outboundlinks?url=https%3A%2F%2Fsamsat.info%2Fcek-pajak-kendaraan-bermotor-online for a convenient, online checking service.
Simulating Pajak Mobil Baru (New Vehicle Tax)
To illustrate the new tax calculations, let’s consider a Rp 1 million PKB tax. The additional ‘opsi PKB’ would amount to Rp 660,000 (66% of the PKB), resulting in a total PKB tax of Rp 1,660,000. Similarly, the ‘opsi BBNKB’ would be 66% of the BBNKB tax, which the owner would need to pay alongside the vehicle tax.
DetikOto recently simulated taxes for a Toyota Avanza 1.3 E M/T using the following rates:
- PPnBM: 15% of DPP (Rp 27,562,500)
- PPN: 12% of DPP (Rp 22,050,000)
- BBNKB: 12% of NJKB (Rp 21,000,000)
- PKB: 1.2% of DPP (Rp 2,205,000)
- Opsi PKB: 66% of PKB (Rp 1,455,300)
- Opsi BBNKB: 66% of BBNKB (Rp 13,860,000)
- STNK, TNKB, BPKB, and SWDKLJJ: Rp 818,000 (total)
Adding all these amounts together, the total tax for the vehicle comes to Rp 88,950,000.
For more information, watch our video, "Siap-siap! Tahun Depan Ada Dua Pajak Baru Kendaraan Bermotor" to learn more about the upcoming changes in the vehicle tax landscape in Indonesia.
If you’re interested in learning more about vehicle taxes, check out our related article, "Tarif Pajak Kendaraan Lebih Sederhana, Begini Cara Hitungnya!" for a more detailed breakdown of vehicle tax calculations.
(dce)
