How to Calculate PPnBM for LCGC Cars
For those of you who own and use a car as a personal vehicle, you are certainly familiar with the term PPnBM. This abbreviation stands for Luxury Goods Sales Tax, which has been established by the government to be implemented by producers or entrepreneurs who manufacture or import products.
The car you own can be included or excluded from PPnBM by calculating it. Here we have prepared a way to calculate PPnBM for LCGC cars that you can try. Let's take a look at the review!
How to Calculate PPnBM for LCGC Cars
LCGC stands for Low Cost Green Car. In calculating PPnBM, the first thing you need to know is the rate applied to LCGC cars. Only then can it be accurately calculated using the formula.
In Government Regulation (PP) No. 73 of 2019 in Article 4, it is stated that the PPnBM rate for vehicles with a passenger capacity of less than 10 people, including the driver, and with a cylinder capacity of less than 3000 cc will be subject to rates of 15%, 20%, 25%, and 40%.
These figures are determined based on fuel consumption and exhaust emissions from the vehicle. The more fuel-efficient and environmentally friendly, the lower the rate will be. Therefore, for LCGC, only a rate of 15% is applied. This rate is calculated from the Tax Base or DPP of the vehicle.
DPP can be obtained from the weight of the vehicle multiplied by the selling price of the motor vehicle or NJKB. LCGC in the Minister of Home Affairs Regulation No. 1 of 2021 is categorized as a minimum with a weight of 1.05.
Once you have obtained the DPP, you can directly multiply it by the rate based on PP No. 73 of 2019 that has been set for LCGC at 15%. If you have obtained the result, you can then apply the PPnBM rate of 3%.
The figure of 3% is obtained from the presence or absence of a discount. This 3% is intended for LCGC cars priced up to Rp200 million that fall in the fourth quarter and must be paid in full without a discount.
Meanwhile, for other quarters, there are discounts provided by the government. For the first quarter, a 100% discount is given, then for the second quarter, a discount of 66.6% is given, so it is only charged at 2%. Finally, for the third quarter, a discount of 33.3% is given with a rate of 1%.
For example, for the price of the Daihatsu Ayla R with automatic transmission, the NJKB is obtained at Rp 115 million and the DPP is obtained at Rp120,750,000 multiplied by 15%, resulting in Rp18,112,500.
The PPnBM to be paid if in the fourth quarter is Rp18,112,500 multiplied by 3%, resulting in Rp543,375. For the third quarter, it is multiplied by 2%, resulting in Rp362,250. And in the second quarter, it is multiplied by 1% with a result of Rp118,125. For the first quarter, it is exempt from charges.
Use Daihatsu Products with Affordable PPnBM for LCGC Cars
Daihatsu cars are indeed of very high quality and reliable. In addition, they are also included in LCGC cars that are not subject to high PPnBM. They are very suitable to be chosen as personal vehicles.
You can directly visit the official Daihatsu website to get information about various types of cars, as we do not only provide information on how to calculate PPnBM for LCGC cars. What are you waiting for? Visit our website now!
You can also directly visit the nearest official dealer to find out that information and get a variety of Daihatsu car models.
