Vehicle is one of the goods that will be subject to tax by the government. There are two types of progressive vehicle tax that you need to know, namely the progressive motorcycle tax and the progressive car tax.
For those of you who have more than one vehicle unit, a different tax will be imposed, namely this progressive tax. Then, what is the complete explanation of this type of tax? Here’s the review.
What is Progressive Tax?
Before getting acquainted further with progressive tax, it’s good to know the definition of progressive tax first. In short, progressive tax is a tax levied on vehicle owners who own more than one car or motorcycle.
The rates of progressive taxes also vary from one region to another. If the owner adds more units, the rate of progressive tax will also increase by itself. The implementation of this progressive tax has been started several years ago.
This progressive tax withdrawal is based on a Family Card or KK. Even though the owner of the vehicle is different, if it is still in one family card, progressive tax will still be applied.
This progressive tax article is also contained in the legislation, more precisely in Law Number 28 of 2009 which contains Regional Taxes and Regional Levies. It also regulates the grouping of progressive taxes into several parts.
Basis Used to Calculate Progressive Tax
There are two basic things that are used to calculate the progressive tax on vehicles, both cars and motorbikes. This basis is also used as a reference in calculating the progressive tax rate. The following is the basic calculation used.
- NJKB or Motor Vehicle Sales Value
- NJKB is a value that has been applied from the Dispenda which previously received data from the APM. APM stands for Brand Holder Agent. This NJKB calculation is not based on the market, but on depreciation.
- The depreciation or depreciation of the value of the vehicle each year based on the manufacturer’s calculation becomes the basis for calculating the NJKB or Motor Vehicle Sales Value.
- Negative Impacts of Using Vehicles
- Generally, this basis applies to large cars weighing 3 tons and above. Examples of cars mentioned are trucks, buses, and many more. Why only cars that weigh 3 tons and above only? This is based on the level of damage to the roads it affects.
- Generally, a car with a weight that is too heavy is the main factor or cause that causes fast roads to be damaged. The level of road damage is expressed in coefficients that have a value of more than one.
Are Motor Vehicle Owners Included in the Progressive Tax Class?
If translated in general terms, progressive tax is a rate levied from vehicles with a certain percentage and is based on the number or quantity of the tax object and the price or value of the object.
A progressive tax is applied to each name of the owner who owns more than two vehicles. Therefore, if you sell or buy a second-hand motorbike, immediately carry out the name transfer process to make it easier to pay progressive taxes so that they are not charged to the previous owner.
How to Calculate Progressive Motor Vehicle Tax
After knowing the definition and basics, how do you calculate the motor progressive tax? Each region does have a different progressive tax measurement. But generally, the progressive tax rates imposed on motorcycles are as follows.
- Withdrawal of 2% tariff on first motorbike ownership.
- Withdrawal of 2.5% tariff on second motorbike ownership.
- Withdrawal of 3% tariff on third motorbike ownership.
- Withdrawal of 3.5% tariff on ownership of the fourth motorbike.
- Withdrawal of 4% tariff on ownership of the fifth motorbike.
Calculating progressive tax should not be arbitrary and careless. All are based on predetermined calculations. There are formulas and presentation constants as above that must be applied.
The formula for calculating motorcycle progressive tax is (Vehicle Progressive Tax Percentage x NJKB) + SWDKLLJ.
Do you know what SWDKLLJ is? SWDKLLJ stands for Mandatory Contribution of Road Traffic Accident Funds. On motorbikes, the rate charged is only 35 thousand rupiah.
To be able to calculate the progressive tax, you need to find out the NJKB first by using the PKB formula: 2 x 100. After that, you can calculate the progressive tax using the formula above.
Percentage of Car Ownership Tax
Not only motorcycles, car owners with more than one unit are also subject to progressive tax based on the applicable law. The calculation is also based on the provisions of the tax rate with a percentage as for motorbikes, but with a different percentage.
The concept is the same as motorbikes, the application of a progressive car tax is also based on cars that have the same owner’s name and place of residence. Therefore, it is highly recommended to immediately carry out the name transfer process if the car unit is no longer yours.
For the percentage, it is not much different from the motor but a little closer. Here’s a list of the car ownership tax percentages you need to know.
- The percentage is 1.5% for the first car ownership.
- A percentage of 2% for second car ownership.
- The percentage is 2.5% for third car ownership.
- A percentage of 3% for the fourth car ownership.
- The percentage is 3.5% for the fifth car ownership.
This percentage will continue and grow until you have as many cars as you have. After knowing the fare percentage, you need to look at the PKB or Motor Vehicle Tax.
How to Calculate Progressive Car Tax
Just a reminder, you can see the Motor Vehicle Tax or PKB on the STNK. The value of the PKB for your motorized vehicle is clearly stated on the back of the STNK. After knowing the PKB, you can find the NJKB by using the calculation (PKB : 2) x 100.
If you have finished at that stage, to calculate the progressive tax for car ownership, the next step is to add SWDKLLJ. If you have, you just need to multiply the second vehicle and so on by the appropriate percentage.
Please note that each region has a different tariff percentage. In Jakarta, for example, the first vehicle is subject to 2%, the second 2.5%, the third 3%, the fourth 3.5%, and so on until the number of cars owned.
For information, if there is a child who owns a private vehicle but still participates in his parents’ family card, then a progressive tax will also be applied. However, if the child has separated his KK, the progressive tax will no longer be applied to him.
As a wise driver, paying car progressive tax is an obligation that should not be abandoned. Not paying taxes or failing to pay taxes will subject the owner to appropriate consequences such as the vehicle being confiscated or auctioned off.
With you routinely and diligently paying taxes on time, your contribution to the country’s economy can be commended. Not only will you get a title as a tax-abiding citizen, you will also get a title as a citizen who contributes to improving the economy.