Tax Amnesty Does Not Mean Everything is Free, Here are the Details

The vehicle tax amnesty program is often the most awaited moment by vehicle owners. It is no surprise that queues at the Samsat office often stretch every time the local government announces this administrative sanction waiver policy.

However, many people misunderstand and think that the term "amnesty" means the entire process of renewing or managing vehicle documents is 100% free. 

In fact, the amnesty is merely an incentive to waive fines or late penalties. So, what components are actually free and what costs still need to be paid? 

Here are the complete details regarding the Vehicle Tax Amnesty.

1. Components that are "Free" or Waived During the Amnesty

In general, the incentives provided by the local government during the amnesty period include:

• PKB Late Fee: Administrative sanctions or fines for late payment of the principal tax are automatically waived.
• SWDKLLJ Late Fee from Last Year: Fines for late payment of the Mandatory Contribution for Road Traffic Accident Fund for previous years are usually waived.
• Name Transfer Fee (BBNKB II): Policy waiving the name transfer fee for used vehicles (second ownership and beyond).
• Progressive Tax: In some regions, the progressive tax rate for owning a second or more vehicles is also waived during the program period.

2. Components of Costs that are "Still Mandatory" to be Paid

Although fines are waived, vehicle owners are still required to settle the following principal obligations:

• Principal Motor Vehicle Tax (PKB)
• The amnesty waives the fines, not the principal tax. Vehicle owners must still pay the current year's PKB principal bill as well as the principal arrears from previous years (according to the provisions of each region's amnesty scheme).
• Principal SWDKLLJ (Jasa Raharja)
• The mandatory contribution for road traffic accident insurance protection must still be paid every year.

1. Motorcycles (2/3 Wheels): Rp35,000 / year
2. Cars/Sedans/Mini Buses (4 Wheels): Rp143,000 / year

3. PNBP Costs for Document Issuance (If 5-Year Tax/Plate Change)

If the amnesty is utilized along with a plate change (5-year STNK renewal) or name transfer process, there are official Non-Tax State Revenues (PNBP) that still apply according to Government Regulation No. 76 of 2020:

Note: The physical vehicle check process at the official Samsat is free of charge (gratis)

Cost Calculation Simulation for Amnesty

Here is an example simulation for a motorcycle owner who has been delinquent on taxes for 2 years and is renewing the STNK for 5 years during the amnesty:

• PKB Principal for 2 Years: Rp250,000 x 2 = Rp500,000 (Must be Paid)
• SWDKLLJ Principal for 2 Years: Rp35,000 x 2 = Rp70,000 (Must be Paid)
• PKB Late Fee: Rp120,000  Rp0 (Free)
• Last Year's SWDKLLJ Late Fee: Rp32,000  Rp0 (Free)
• Vehicle Physical Check: Rp0 (Free)
• New STNK Issuance: Rp100,000 (Must be Paid)
• TNKB Issuance (Plate): Rp60,000 (Must be Paid)

Total Estimated Payment: Rp730,000

(Savings from fine waivers: Rp152,000)

Conclusion

The tax amnesty program is very beneficial as it reduces the financial burden from accumulated late fees. However, make sure you still prepare funds to settle the principal tax, principal SWDKLLJ, and administrative costs for issuing official Samsat documents.