General terms (Regional Regulation No. 4 of 2003)
Vehicles are all wheeled vehicles and two or more gandengannya used in all types of road, and driven by a motor engineering equipment or other equipment that serves to change a particular energy resource to power the movement of motor vehicles in question, including the tools heavy and large equipment moving;
Vehicles are motor vehicles used for public transportation service of passengers and goods are free of charge by using the Motor Vehicle Number Signs base plate yellow and black letters and numbers;
Motor Vehicle heavy equipment or large tools are the tools that can move / change places and not permanently attached;
Ownership is a legal relationship between the individual or entity with a motor vehicle who is named in the proof of ownership or legal documents including the Book Acquisitions (BPKB);
Mastery is the use and / or physical control of vehicles by private persons or entities with evidence of mastery of the legal according to applicable regulatory requirements.
Object of Taxation (Government Area No. 4 of 2003)
The PKB is the object of ownership and / or mastery of motor vehicles
Excluded as taxable income
Excluded as the object of PKB is the property tax and / or control of vehicles by:
Central Government and Local Government;
Embassies, consulates, foreign missions, and representatives of international institutions with the principle of reciprocity;
Manufacturers or importers who are provided solely for display or not for sale.
Subject of Taxation (Government Area No. 4 of 2003)
Which is the subject of PKB is a private person or agency that owns and / or controlling a motor vehicle.
Basic Tax Imposition (Government Area No. 4 of 2003)
1. DPP PKB is the multiplication of the Motor Vehicle Sales Value with weights that reflect the relative levels of road damage and environmental pollution due to vehicular use.
2. Sale value of motor vehicles obtained under the general market price
3. If the market price is generally known, the Motor Vehicle Sales Value is determined based on these factors:
a. The contents of the cylinder and the motor vehicle or power unit;
b. The use of motor vehicles, which are calculated based on factors axle pressure, fuel type, type, usage, year of manufacture, the characteristics of motor vehicles;
c. Type of vehicle;
d. Brand of motor vehicles;
e. Year of manufacture of motor vehicles;
f. The total weight and number of passenger motor vehicles are allowed;
g. Import documents for certain types of vehicles.
Tariff Agreement (Government Area No. 4 of 2003)
1. 1.5% (one point five percent) for motor vehicles are not common;
2. 1% (one percent) for public vehicles;
3. 0.5% (zero point five percent) for motor vehicles and heavy equipment, large tools.
Amount Due PKB (Regional Regulation No. 4 of 2003)
PKB owed = Rate x DPP
When PKB Due Period and (Regional Regulation No. 4 of 2003)
1. Motor vehicle tax imposed for the tax period of 12 (twelve) consecutive months since the time of registration of motor vehicles began.
2. PKB paid once upfront.