Breaking News: New Taxes Loom Large for Indonesian Vehicle Owners Come January 2025
jakarta -starting next week on January 5, 2025, Indonesian vehicle owners will face two additional taxes: the Indonesian Motor Vehicle Pajak Kendaraan Bermotor (PKB) and the Bea Balik Nama Kendaraan Bermotor (BBNKB). This implementation aligns with Law No. 1/2022 on Central Government-District Government Financial Relations (Hubungan Keuangan Antara Pemerintah Pusat dan Pemerintah Daerah or HKPD).
The new taxes, known as Opsen, are additional levies on top of the standard PKB and BBNKB, calculated as a certain percentage. Specifically, Opsen PKB is an additional tax imposed by districts/cities based on the base PKB, while Opsen BBNKB is an additional tax based on the base BBNKB. These taxes will be collected by the district/city governments.
Beginning January 5, 2025, or next week, these new taxes will become applicable. According to the Modul PDRD: Opsen Pajak Daerah, payments for Opsen PKB and Opsen BBNKB will coincide with the regular PKB and BBNKB payments.
Your existing Surat Ketetapan Kewajiban Pembayaran PKB/BBNKB and SWDKLLJ (SKKP) documents will now include extra rows to accommodate the additional Opsen PKB and Opsen BBNKB amounts. Consequently, your SKKP will now display seven columns instead of five: PKB, BBNKB, SWDKLLJ, Biaya Adm. STNK, Biaya Adm. TNKB, Opsen BBN KB, and Opsen PKB.
At its core, this new system replaces the previous PKB and BBNKB sharing mechanism between provinces and municipalities. The primary goal is to ensure that when taxpayers pay their provincial PKB and BBNKB taxes, the relevant district/municipal shares are received promptly.
Both Opsen PKB and Opsen BBNKB are set at 66% of the respective outstanding amounts. Therefore, if your vehicle’s PKB is, say, Rp 100,000, your Opsen PKB would be Rp 66,000, making your total tax Rp 166,000.
To accommodate these new rates, the maximum rates of the base taxes have been reduced. Under the new Law No. 1/2022, the PKB rate is capped at 1.2% for first-time ownership and progresses to a maximum of 6% for additional vehicles.
Not applicable in Jakarta
Notably, DKI Jakarta, being an autonomous province, does not collect Opsen PKB and Opsen BBNKB taxes.
Reported by (rgr/din)
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