How to Calculate Motor Vehicle Tax Fines

All owners of two-wheeled vehicles or motorcycles in Indonesia are obligated to pay taxes to validate the STNK or vehicle registration certificate. However, during the E-ticketing process or zebra operations, it turns out that the STNK tax has not been paid. 

If you experience a delay in paying this STNK tax, there are consequences that you need to bear, namely paying the late fee. In addition, you may also be subject to E-Ticketing or during zebra operations.

Amount of Vehicle Tax Fines

The amount that must be paid is certainly influenced by the type of vehicle owned. Different types of motorcycles will have different taxes and STNK fines that must be paid. Considering the existence of these fines, it is certainly better to pay on time, as the cost of late motorcycle tax payments can be said to be less beneficial for you.

For those who do not know, the provisions regarding the late payment of motorcycle tax state that if you are late by 1 or 2 days, the fine that needs to be paid is the same as the fine for one month. The same applies if you are late in paying the fine for one week.

If you are late in paying for up to one month and one day, then the fine that needs to be paid is the same as the fine for being late in paying for 2 months. This means that the longer you delay paying the tax, the more you will lose. That is why it is highly recommended to pay motorcycle tax on time. So make sure to avoid it, as you may also be subject to E-Ticketing.

So what if you are late in paying for up to 1 year? Of course, the fine imposed is to multiply the amount of the one-month fine by 12. The same applies if the tax is delayed for 2, 3, or even 5 years; it is simply multiplied by the number of delays.

Information About Late Payment Fines for Motorcycle Tax 

If you pay this tax according to the specified time, then the calculation is  motor vehicle tax + mandatory road traffic accident fund contribution or PKB + SWDKLLJ

For example, if your motorcycle is a Honda Vario 110 from the year 2011. The STNK states that the motor vehicle tax (PKB) is Rp. 183,000. Additionally, the mandatory road traffic accident fund contribution (SWDKLLJ) is Rp. 35,000, so the tax you need to pay is  Rp. 215,000.

Since you pay on time, no fines are imposed. However, if there is indeed a delay, then the fine that must be paid is:

    • 1 month : PKB x 25% x 1/12

    • 2 months : PKB x 25% x 2/12

    • 3 months : PKB x 25% x 3/12

    • 6 months : PKB x 25% x 6/12

    • 1 year : PKB x 25% x 12/12

For example, 1-year PKB fine = 183,000 x 25% x 12/12 = 45,750

This amount will then be added to the SWDKLLJ fine, which is Rp. 32,000.

So, the total fine that must be paid is  

PKB Fine + SWDKLLJ Fine

= 45,750 + 32,000

= 77,750

Thus, the total amount that needs to be paid for a period of one year based on the example above is

PKB Cost + SWDKLLJ + Total Fine

= 183,000 + 35,000 + 77,750

= 295,750

According to the Subdirectorate of Regident Ditlantas Polda Metro Jaya AKBP Sumardji, if the public, in this case, motor vehicle users still have tax arrears, it is hoped that they will immediately take care of this obligation. Because, if it reaches two consecutive years since the validity period of the STNK has expired, the registration data will be deleted.