Progressive Car Tax and How to Calculate It
22 December, 2021
When you own a vehicle, of course, you are required to pay taxes. The value of the vehicle tax varies depending on the type of vehicle. Therefore, before buying a car, you also need to calculate the amount of tax.
The type of vehicle tax oftenly discussed in the community is a progressive tax. We discuss the importance of progressive taxes in this article.
What is Progressive Car Tax?
Progressive tax is a type of tax whose rate is determined based on a percentage of the quantity and number of tax objects. In addition, progressive tax is also based on the value of the tax object.
The calculation of taxes makes the progressive tax of a vehicle higher. If the number of tax objects increases, the value of the tax objects will continue to increase. Therefore, the progressive tax of your second will be more expensive than your first car.
In general, there are 2 types of progressive taxes applicable in Indonesia, namely Motor Vehicle Tax or PKB and Income Tax or PPH. In this article, progressive taxes will be explained in more depth.
Based on the applicable regulations, progressive tax will apply to motorized vehicles with the same owner’s name and residential address. This ensures that the amount of tax value will increase along with the increase in the number of tax objects.
The rules regarding the imposition of taxes are regulated in the law. In the ownership of the second vehicle, the tax payments are grouped into ownership of less than four-wheeled vehicles, four-wheeled vehicles and more than four-wheeled vehicles.
When you own a car and a truck with the same ownership name, the type of tax applied is the first ownership tax. Automatically, the first progressive tax is imposed.
How To Calculate Progressive Car Tax
To find out the amount of progressive tax, you need to carry out a calculation process in accordance with the rules. There are at least two elements that will determine the basis for calculating the amount of car tax.
1. Selling Value of Motorized Vehicles or NJKB (Nilai Jual Kendaraan Bermotor)
NJKB is a value that has been officially determined by the Regional Revenue Service or Dispenda (Dinas Pendapatan Daerah). The determination is made based on the reference data provided by the Brand Holder Agent or APM (Agent Pemegang Merk).
2. Weight/Negative Effects of Using Vehicles to Reflect the Level of Road Damage
Basically, this calculation is usually expressed in terms of one or more coefficients. By calculating the amount of progressive car tax, then you will know the amount of tax that must be paid each year.
The initial stage in determining the amount of progressive tax can be started by looking for the NJKB of the car. The formula to get the NJKB result is (PKB/2) x 100. To find out the value of your car’s PKB, you can check the STNK of the back of the car.
If you already know from the results of the NJKB, then just multiply it by the progressive tax percentage and make sure that the presentation matches the order of car ownership. The next step is to determine the Road Traffic Accident Fund Compulsory Contribution or SWDKLLJ (Sumbangan Wajib Dana Kecelakaan Lalu Lintas Jalan) to be able to get your car’s progressive tax.
An Example of Car Progressive Tax Calculation
Suppose that you have 3 cars with the same brand and the purchase falls in the same year. Then it is stated on the STNK that the PKB value of the car is Rp. 1,000,000 and the SWDKLLJ is Rp. 100,000. The calculation of the NJKB of the car is like this:
NJKB: (PKB/2) x 100 = (Rp 1,000,000/2) x 100 = Rp 50,000,000
If you have found the value of the NJKB, then you can immediately calculate the progressive tax for each vehicle. For more details, then you can pay attention to the calculations below:
1. First Car
- PKB: IDR 50,000,000 x 2% = IDR 1,000,000
- SWDKLLJ: IDR 100,000
- Tax: IDR 1,000,000 + IDR 100,000 = IDR 1,100,000
2. Second Car
- PKB: IDR 50,000,000 x 2,5% = IDR 1,250,000
- SWDKLLJ: IDR 100,000
- Tax: IDR 100,000 + IDR 1,250,000 = IDR 1,350,000
3. Third Car
- PKB: IDR 50,000,000 x 3% = IDR 1,500,000
- SWDKLLJ: IDR 100,000
- Tax: IDR 100,000 + IDR 1,500,000 = IDR 1,600,000
When you have more cars, the calculation method is still the same until the percentage value reaches 10%. With the example calculation, it is clearer that the more cars you have, the more progressive the amount of tax will be.
