How to Calculate Progressive Motor Vehicle Tax

Rancakmedia.com - Many people still don't know for sure about how to calculate the progressive tax for motor vehicles, because the calculation of the progressive tax for motor vehicles still confuses some people.

Progressive tax is the rate of imposition of a tax rate based on the number of taxable objects and also the price or value of the taxable object.

Motorized vehicles with the same owner's name and address will be subject to progressive tax. Therefore, when the number of cars increases, the tax burden will increase, therefore the first, second, third and so on are subject to different tax rates.

How to Calculate Progressive Motor Vehicle Tax

Each region has the opportunity to set a progressive tax proportion. The criterion is that the tariff does not exceed the range stipulated in Article 6 of Law Number 28 of 2009.

According to DKI Jakarta Provincial Regulation No. 2 of 2015, progressive tax rates are as follows:

DKI Jakarta Regional Progressive Tax Rate

Below is the number of vehicles and rates vehicle tax motor, as follows:

  1. First
    2%
  2. Second
    2.5%
  3. Third
    3%
  4. Fourth
    3.5%
  5. Fifth
    4%
  6. Sixth
    4.5%
  7. Seventh
    5%
  8. Eighth
    5.5 – 10%

How to Calculate Progressive Motor Vehicle Tax

The overall value of the vehicle tax will be affected by the amount tax progressive motor vehicles that you have to pay for.

Motor Vehicle Tax (PKB) itself can be obtained by multiplying the Sales Value of Motorized Vehicles (NJKB) with the PKB coefficient and the tax rate.

1. Selling Value of Motorized Vehicles (NJKB)

Selling Value of Motorized Vehicles is the value given by the Regional Revenue Service based on data collected from Brand Holder Agents.

You can use the following calculation to determine the nominal value or NJKB: (PKB/2) x 100. You can find the PKB on the back of the STNK.

2. Negative Effects on Vehicle Usage

The negative impact on vehicle use is used to represent the level of road degradation.

Coefficients are often used to express values. The following formula can be used to determine the value of the progressive tax for each vehicle:

  1. Add the progressive tax rate to the NJKB value that you just calculated (make sure the percentage is adjusted according to the order of vehicle ownership).
  2. Next, you must determine the SWDKLLJ value to get the progressive tax value for each motorized vehicle.

DKI Jakarta Regional Progressive Tax Rate

Example of Calculation of Progressive Motor Vehicle Tax

Let's imagine, for example, that you have four vehicles of the same make and model year.

The CLA is worth 2,000,000.00 rupiah, according to the available value. SWDKLLJ has a rupiah value of 150,000.00. In the first step, you must use the formula (PKB/2) x 100 to calculate the NJKB value:

(2,000,000/2) x 100 = 100,000,000.00. After that, you can start calculating the value of the progressive tax for each car that you own with a calculation example, in the order in which the vehicle is written, PKB, SWDKLLJ, and progressive tax, as follows:

  1. First 100,000,000.00 x 2% = 2,000,000.00 rupiah 150,000.00 rupiah 2,000,000.00 rupiah + 150,000.00 rupiah = 2,150,000.00 rupiah
  2. Second 100,000,000.00 x 2.5% = 2,500,000.00 rupiah 150,000.00 rupiah 2,500,000.00 rupiah + 150,000.00 rupiah = 2,650,000.00 rupiah
  3. Third 100,000,000.00 rupiah x 3% = 3,000,000.00 rupiah 150,000.00 rupiah 3,000,000.00 rupiah + 150,000.00 rupiah = 3,150,000.00 rupiah
  4. The four PKB: 100,000,000.00 rupiah x 3.5% = 3,500,000.00 rupiah 150,000.00 rupiah 3,500,000.00 rupiah + 150,000.00 rupiah = 3,650,000.00 rupiah

FAQs

Below we have summarized some frequently asked questions about progressive taxes, as follows:

When Are Progressive Taxes Taxed?

Progressive tax will be applied to motorized vehicles that have the same owner's name as the owner's residential address. So, the amount of tax costs will increase as the number of vehicles increases so that the first, second, third, and so on.

Conclusion

In the article above we have mentioned several ways that need to be done to calculate the progressive tax for motor vehicles, besides that we also mentioned the amount of the DKI Jakarta regional progressive tax rate, and we also provided an example of how to calculate the vehicle progressive tax.

Thus the article on How to Calculate Progressive Tax for Motor Vehicles, I hope the article above can be helpful and useful for all of you who want to calculate progressive tax.

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