Jakarta Raises Motor Vehicle Fuel Tax to 10 Percent
Translator
Editor
29 January 2024 10:19 WIB
TEMPO.CO, Jakarta - The Jakarta government has officially raised the motor vehicle fuel tax (PBBKB) rate to 10 percent, as stated in the Provincial Regulation No. 1/2024 on regional taxes and levies inked by Acting Governor Heru Budi Hartono on January 5. The policy is effective immediately.
“The PBBKB rate is set at 10 percent,” reads Article 24 Paragraph 1 of the regulation, as quoted on Monday, January 29.
The tax rate increased from initially five percent according to the Provincial Regulation No. 10/2010 concerning motor vehicle fuel tax.
Meanwhile, the tax rate for public vehicles is set at 50 percent of the tax rate for private vehicles. The basis for the tax application is the sales value of the fuel before being subject to value-added tax (VAT).
According to Article 21, the object of PBBKB is the supply of motor vehicle fuel (BBKB) by the provider to motor vehicle users.
“BBKB providers as noted in Article 21 are producers and/or importers of BBKB, both for sale and for their own use,” reads Article 23.
Those who are objected to paying the motor vehicle fuel tax are individuals or institutions providing BBKB. Meanwhile, PBBKB collection is carried out by motor vehicle fuel suppliers.
AMELIA RAHIMA SARI
Editor's Choice: Top 8 Countries with Largest Nickel Reserves in the World
Click here to get the latest news updates from Tempo on Google News
