https://epajak.or.id/ Government Introduces Two New Motor Vehicle Taxes Starting in 2025

The introduction of new motor vehicle taxes will become an important policy implemented by the Indonesian government starting in 2025. This policy aims not only to simplify tax payment processes but also to create a more transparent and efficient mechanism.

By integrating various tax components into a unified payment system, the government hopes to increase taxpayer compliance, streamline reporting, and support equitable development through more structured tax contributions.

Two New Motor Vehicle Taxes

The Indonesian government will implement two additional motor vehicle taxes (known as “opsen”) starting January 5, 2025. This policy refers to Law No. 1 of 2022 on Financial Relations between the Central Government and Regional Governments (HKPD).

The two new taxes are as follows:

Motor Vehicle Tax Surcharge (PKB Opsen)
A surcharge collected by regency/city governments based on the Motor Vehicle Tax (PKB) as outlined in the HKPD Law.
Motor Vehicle Title Transfer Fee Surcharge (BBNKB Opsen)
A surcharge applied during the transfer of motor vehicle ownership, such as through sale, gift, or other transactions. This tax is also regulated by the HKPD Law.

Under Article 88, Paragraph 1 of Law No. 1 of 2022, the rates for both surcharges are set at 66% of the main tax owed.

Impact on Vehicle Owners’ Costs

With the implementation of these two surcharges, vehicle owners will now face a total of seven tax components, which include:

Vehicle Title Transfer Fee (BBNKB)
BBNKB Surcharge (Opsen BBNKB)
Motor Vehicle Tax (PKB)
PKB Surcharge (Opsen PKB)
Mandatory Road Accident Insurance Contribution (SWDKLLJ)
Vehicle Registration Certificate (STNK) Administration Fee
License Plate Administration Fee (TNKB)

Collection and Payment Mechanism

The surcharges for PKB and BBNKB will be collected simultaneously with the main PKB and/or BBNKB payments. Banks will automatically split payments into the respective accounts as follows:

PKB and/or BBNKB: Deposited into the Provincial General Treasury Account (RKUD).
STNK and/or TNKB Administration Fees: Deposited into the State General Treasury Account (RKUN) as Non-Tax State Revenue (PNBP).
SWDKLLJ: Deposited into the account of Jasa Raharja (a state-owned insurance company).
PKB Opsen and/or BBNKB Opsen: Deposited into the General Treasury Account (RKUD) of the regency/city where the vehicle is registered.

Surcharge Calculation Example

For example, if a vehicle’s annual Motor Vehicle Tax (PKB) is IDR 1 million, an additional surcharge of IDR 660,000 (66% of IDR 1 million) will be applied. Thus, the total tax payable becomes IDR 1.66 million.

To accommodate the surcharge rates, the maximum rates of the main taxes have been adjusted:

PKB: Up to 1.2% for the first vehicle and up to 6% for additional vehicles (progressive tax).
BBNKB: Up to 12%.

Policy Objectives

The implementation of these new taxes aims to optimize regional revenue management while simplifying administrative processes for the public. By integrating PKB and BBNKB payments, the government seeks to improve tax monitoring and reporting, accelerate administrative processes, and enhance efficiency overall.

Conclusion

The introduction of these two new motor vehicle taxes in 2025 is a strategic move by the government to optimize regional revenue management transparently. This policy not only simplifies administration but also supports regional development and fosters better financial governance between central and local governments.

Through this initiative, the government reaffirms its commitment to providing effective and equitable public services.

New Motor Vehicle Taxes in 2025