Headlined: The Pajak Puzzle: Understanding The Complex Tax Structure of New Car Prices in Indonesia
Brace yourself as you delve into the labyrinth of taxes that add significant weight to the price of a new car in Indonesia. From Pajak Kendaraan Bermotor (PKB) to Bea Balik Nama Kendaraan Bermotor (BBNKB), and Pajak Penjualan atas Barang Mewah (PPnBM) in between, the sheer number and complexity of these taxes can leave even the savviest consumers scratching their heads.
The Tax Breakdown: A Zwibel of Words
Penelitan Senior from the Lembaga Penyelidikan Ekonomi dan Masyarakat at Fakultas Ekonomi dan Bisnis Universitas Indonesia, Riyanto, recently shed light on the tax situation, "Pajak kita untuk low MPV itu 40 persen, PPN 11 persen, PPnBM 15 persen, BBNKB 12,5 persen, PKB 1,75 persen. Jadi 40 persen harga mobil dari off the road dengan harga on the road 40 persen lebih mahal."
Let’s untangle this web, one tax at a time.
PKB: A Progressive Tax
The Pajak Kendaraan Bermotor (PKB) is a progressive tax, meaning the rate increases based on the number of times the vehicle is transferred. According to the Undang-Undang No. 1 Tahun 2022, the initial transfer attracts a tax of up to 1.2%. However, subsequent transfers can be taxed at progressive rates, capping at 6%. But, in certain regions like Jakarta, the initial transfer can be taxed up to 2%, reaching a staggering 10% for subsequent transfers.
BBNKB: A Top-tier Tax
The Bea Balik Nama Kendaraan Bermotor (BBNKB) is another significant expense. According to the same law, this tax is capped at 12%. Yet, in certain regions, it can leap to 20%, effectively doubling the cost.
PPN & PPnBM: taxation on luxury
The Pajak Pertambahan Nilai (PPN) is slated to increase to 12% come next year. This tax will pinch the pockets of affluent consumers, Dorian Gray’s portrait-like, affixed to high-end products and services. Mobil, too, falls into this bracket, currently subject to Pajak Penjualan atas Barang Mewah (PPnBM) taxation.
The PPnBM varies based on emisi gas buang (emissions). For instance, mobil in the LCGC segment is taxed at 3%, while those with higher capacity engines can be subject to rates ranging from 15% to as high as 70%.
STNK, TNKB, BPKB, and SWDKLLJ: License to Print Money
Beyond the taxes mentioned above, car owners are saddled with the cost of acquiring a Surat Tanda Nomor Kendaraan Bermotor (STNK), Tanda Nomor Kendaraan Bermotor (TNKB), Bukti Pajak Kendaraan Bermotor (BPKB), and the Surat Witness Dokumen Kendaraan Lalu Lintas Jalan (SWDKLLJ). Combined, thesecertifications total around Rp 818,000.
The PPK, BBNKB Opsen: More Tax Burdens
From next year, owners can expect to cough up additional funds for Opsen PKB and Opsen BBNKB. Fortunately for those residing in Jakarta, these additional taxes won’t apply.
A Numbers Game: Simulating Toyota Avanza’s Tax Burden
To illustrate, let’s simulate the taxes that would apply to a Toyota Avanza 1.3 E M/T. With a NJKB of Rp 175 million and a DPP of Rp 183.75 million, the breakdown looks like this:
- PPnBM: 15% x DPP = Rp 27,562,500
- PPN: 12% x DPP = Rp 22,050,000
- BBNKB: 12% x NJKB = Rp 21,000,000
- PKB: 1.2% x DPP = Rp 2,205,000
- Opsen PKB: 66% x PKB = Rp 1,455,300
- Opsen BBNKB: 66% x BBNKB = Rp 13,860,000
- STNK, TNKB, BPKB and SWDKLLJ: Total = Rp 818,000
Adding all these up, the total tax burden climbs to a hefty Rp 88,950,000. That’s almost half the current market price of an Avanza 1.3 E M/T, serving as a stark reminder of the tax load that comes with driving a new car in Indonesia.
(dry/din)
