One of the obligations as a law-abiding citizen is to pay taxes on time. If you are a motor vehicle owner, you are obliged to pay vehicle tax every year. However, not everyone is aware of the importance of regularly paying vehicle tax. It is often found that car owners have not paid their taxes.

The delay in tax payment often leads to misunderstandings between drivers and police conducting raids on the streets. This is because drivers with a vehicle registration certificate (STNK) that has not expired within 5 years feel they cannot be ticketed just for not paying their car tax. It is indeed unfortunate, especially now that we can pay motor vehicle taxes online. 

Can Police Ticket Drivers for Not Paying Tax?

Regarding the annual payment of motor vehicle tax, it is the responsibility of the Regional Revenue Service or Dispenda. The amount of vehicle tax varies based on engine capacity or also considers the vehicle's carbon emissions for cars. Regarding the ticketing of drivers with unpaid taxes, it is actually not the tax that is being ticketed.

The police explain that there is no such thing as a tax raid by the police. Police conduct raids and ticketing if the STNK held by the driver has expired. This is because matters related to documentation while driving are indeed related to the police, while taxation is related to the Regional Revenue Service. 

The STNK itself is a legal proof of motor vehicle registration regulated in Law No. 22 of 2009. Every year when paying taxes, the STNK will also be validated by the police. The purpose of the police validating the STNK every year is:

1. To check if the STNK holder is still the rightful owner
2. To prevent embezzlement
3. To ensure there is no indication of involvement in theft and so on

It is true that the government does not impose criminal penalties on those who do not pay taxes. However, if a vehicle owner does not pay motor vehicle tax online or offline, their STNK cannot be validated by the police. 

This is in accordance with paragraph 3 of article 37 of the Regulation of the Chief of Police of the Republic of Indonesia in 2012 number 5 that the Vehicle Registration Certificate (STNK) is valid for five years from the date of issuance. Renewal must be requested for annual validation. Thus, the emphasis on ticketing is not on the fact that you do not pay motor vehicle tax, but rather on your STNK that has expired (the legality of the STNK).

Penalties That Can Be Experienced If STNK is Expired

Not paying motor vehicle tax online will not result in criminal charges against you. However, driving a motor vehicle with an expired STNK can lead to you being ticketed. In fact, according to paragraph 1 of Article 288, it is stated that vehicle owners using their vehicles with an expired STNK can be fined up to Rp 500,000 or face imprisonment for a maximum of two months.

The legal basis for ticketing drivers with an expired or illegal STNK is found in paragraph 1 of article 68 of Law No. 22 of 2009, which states that all motor vehicles used on the road must be equipped with an STNK and a Vehicle Number Sign. The STNK contains data such as the owner's identity, motor vehicle data, registration number, and validity period.

Up to this point, we have learned that indeed cars that have not paid taxes can be ticketed by the police, but not because of the tax, rather because the STNK has become invalid. An unvalidated STNK can result in ticketing by the police.