3 Ways to Calculate Car Tax and Its Penalties

Like other properties, cars also have taxes, you know! However, the tax amount for each vehicle is definitely different. Well, here we present how to calculate the tax for new and used cars, annual taxes, and even 5-year taxes.

Car tax is something that car owners cannot avoid because the vehicle is considered a personal asset. Car tax is usually paid once a year and every 5 years.

Curious about how to calculate annual car tax up to 5 years? Just take a look below.

3 Ways to Calculate Car Tax Costs

If this year is your first experience managing vehicle taxes for your first car, you must be wondering how the car tax rate is determined? To check car tax costs can be done online through Samsat Online.

Of course, car taxes are regulated in Regional Regulation Number 2 of 2015 concerning "Motor Vehicle Tax" or commonly abbreviated as PKB.

This PKB is determined based on the multiplication of the selling price of the motor vehicle and the weight that reflects the level of road damage and environmental pollution caused by the vehicle.

This tax calculation is then divided into two, namely (1) annual tax and (2) five-year tax.

Without further ado, here’s how to calculate the tax for new or first cars, annual tax, and 5-year tax:

Calculating Tax Costs for New or First Cars

Don't be surprised if the tax for your first personal vehicle feels quite expensive. It won't always be this way because this only applies for the first time, afterwards it will be cheaper.

This is because there are costs for making the Vehicle Registration Number (TNKB) and issuing the STNK.

The first tax calculation includes PKB, SWDKLLJ, TNKB administration fees, and STNK administration fees. So how much is the tax percentage for the first car? It is 2%.

However, if you buy a second hand car, the tax cost that must be paid is added to the vehicle name transfer fee.

All these details only apply in the first year because in the following years, there are only costs for mandatory traffic accident fund contributions, PKB, and administrative fees. Moreover, the PKB cost decreases every year as a form of depreciation of the selling price.

For more details, here’s how to calculate the tax for the first car:

First Tax: BBN KB + PKB + SWDKLLJ + TNKB administration fee + STNK administration fee

Vehicle Name Transfer Fee (BBN KB): 10% of the car selling price
Motor Vehicle Tax (PKB): 2% of the selling price of the motor vehicle (NJKB), in this case, the car
Mandatory Traffic Accident Fund Contribution (SWDKLLJ)
: Rp143,000
TNKB administration fee: Rp100,000
STNK administration and issuance fee: Rp50,000 + Rp200,000

Calculating Annual Car Tax Costs

How much is the annual car tax? As explained, the annual tax cost is certainly included in the 5-year car tax, which is only the PKB and SWDKLLJ costs.

The way to calculate the annual car tax is as follows:

Annual Tax: SWDKLLJ + PKB + administration fee

SWDKLLJ: Rp143,000
PKB: 2% of the car selling price
Administration fee: Rp50,000

Calculating 5-Year Car Tax Costs

You don't need to worry about how to calculate the 5-year car tax costs; it won't be too complicated. In fact, it is the same as the first-year car tax calculation and the values are not too different.

So how much is the 5-year car tax? Here’s how to calculate the 5-year car tax:

5-Year Tax: SWDKLLJ + PKB + Administration fee + STNK endorsement fee + STNK issuance fee + TNKB administration fee

SWDKLLJ: Rp143,000
PKB: 2% of the car selling price
Administration fee: Rp50,000
STNK endorsement fee: Rp50,000
STNK issuance fee: Rp200,000
TNKB administration fee: Rp100,000

Still remember that the PKB cost decreases because the NJKB has certainly depreciated? For example, if you buy a car for Rp230,000,000 and in the fifth year the selling price drops to Rp190,000,000. Then, the PKB calculation is 2% of the selling price at that time, which is Rp3,800,000.

So, the annual tax cost in the fifth year is Rp3,800,000 plus Rp143,000 for SWDKLLJ. This means the annual tax for the fifth year is Rp3,943,000.

How to Calculate Car Tax Penalties

Actually, calculating car tax penalties is not complicated. However, you need to know first how long you have not paid the car tax. After that, you can calculate it using the method below.

The penalty for car tax is 25% applicable for 1 year. However, if you only missed the tax payment for a few months, you just need to divide it by the number of months.

For example, if you are late in paying the tax for 6 months. Here’s how to calculate it:

Formula for calculating car tax penalties: PKB x 25% x 6/12

For example, the PKB amount on the STNK is Rp364,200, and SWDKLLJ is Rp243,000.

Penalty: Rp364,200 + Rp243,000 x 25 percent x 6/12 = Rp394,575
PKB and SWDKLLJ: Rp364,200 + Rp243,000 = Rp607,200
So the total car tax penalty that must be paid: Rp1,001,775.

That’s how to calculate the first car tax, annual tax, 5-year tax, and penalties. Of course, this can help you estimate costs so you can prepare them correctly, so you won't be surprised when you go to the SAMSAT office.

For sure, you also need to prepare the necessary documents, such as STNK, BPKB, vehicle owner's ID, and bring the vehicle directly for a physical check. Let's continue to comply with the rules by diligently paying taxes without postponing them. It would be a shame to incur a penalty that is certainly not small, right?