What is PKB in STNK? This is the meaning, how to read it, and its types
In the vehicle registration certificate (STNK) there are various terms, one of which is PKB. So what is PKB? To satisfy your curiosity about the meaning of PKB, let’s take a look at the following review.
What is PKB in STNK?
PKB stands for Motor Vehicle Tax. PKB is defined as the principal tax or tax on the possession or ownership of a vehicle that must be paid by entities or individuals who own motor vehicles. The regulations regarding PKB are stated in Regional Regulation Number 2 of 2015.
Usually, the nominal rate of PKB paid is 1.5% of the vehicle's selling value. PKB in Indonesia is divided into two types, namely annual PKB (1 year) and five-year PKB. In the case of annual PKB, the motor vehicle tax must be paid regularly every year. Meanwhile, for the five-year PKB, the tax is paid every five years along with the change of the vehicle's license plate and the renewal of the STNK.
How to Read PKB in STNK
PKB in the motor vehicle STNK is usually listed in the form of dates and numbers. Here’s how to correctly read PKB in the STNK:
1. PKB Number
The PKB number usually consists of a collection of numbers, sometimes also combined with letters. The PKB number is usually located in the middle or top of the STNK. Specifically, it is located below the information of the owner's name and address.
2. Tax Year
The tax year is located right next to the PKB number. This tax year indicates the tax period of the vehicle.
3. Due Month
The due month is sometimes also listed on the STNK. This information indicates the month of PKB payment for the extension of the vehicle's status. Make sure you do not miss the due month if you do not want to incur a fine.
4. Due Date
The due date is also sometimes listed on the STNK. This information indicates the expiration date for PKB payment. If the PKB tax payment exceeds the specified date, a fine will be imposed.
5. Additional Information
In addition to the information above, the STNK also includes additional information such as the amount of tax that must be paid, the location of tax payments, and other information regarding PKB.
Image of PKB Number Location
Subjects and Objects of PKB That Need to Be Understood
The Subject of the Motor Vehicle Tax is the party that is obligated to pay tax on the motor vehicles they own or control. They consist of:
- Individuals who own motor vehicles.
- Business entities or companies that own motor vehicles.
In Indonesia, the objects subject to PKB include the following objects:
1. All types of vehicles except:
- Trains.
- Motor vehicles owned by consulates, embassies, and foreign representatives.
- Vehicles owned by international organizations provided they have received tax exemption from the Indonesian government.
- Vehicles owned by factories or importers as exhibition objects and not for sale.
- Motor vehicles for the security and defense of a country.
2. Control or ownership of a motor vehicle.
3. Motor vehicles that move (along with their trailers) that operate on land.
4. Motor vehicles that operate on water with a gross size of GT 5 (Five Gross Tonnage) to a gross size of GT 7 (Seven Gross Tonnage).
Types of Motor Vehicle Tax (PKB) in Indonesia
Referring to information from Samsat, in Indonesia there are two types of motor vehicle taxes (PKB) that must be paid according to the specified time period. For Daihatsu friends who may not know, here are the two types of PKB that you need to understand:
Annual Motor Vehicle Tax
The first type is the annual motor vehicle tax that must be paid every year. The payment system for annual PKB is similar to Income Tax (PPh) which must also be paid regularly and periodically every year. This obligation aims to ensure that the vehicle remains legal for use on the road.
Five-Year Motor Vehicle Tax
In addition to the annual tax, there is also a five-year motor vehicle tax. For the five-year PKB, in addition to paying the tax, the vehicle owner must also renew the Vehicle Registration Certificate (STNK) and change the license plate. Currently, payment of the five-year tax can be done online, for more details you can see how to do it here "How to Pay Vehicle Tax Online Through the Application".
As a vehicle owner, it is important for Daihatsu friends to always be disciplined in paying taxes so that the vehicle remains valid for use on the road!
Consequences of Late PKB Payment
There are several negative impacts that you will face if you are late in paying PKB. You will be subject to a maximum fine of 48% if you are late in paying PKB for 24 months or 48 months. For those of you who are late in paying PKB for two years, PKB payment cannot be made online. There is even a potential for your vehicle to be blocked. To find out how to calculate this tax fine, you can check this post "
