DKI Jakarta Provincial Government Gives Basic Tax Relief for PBB-P2 and Motor Vehicle Tax

As regulated in Governor Regulation Number 115 of 2020, the DKI Jakarta Provincial Government provides tax relief for Rural and Urban Land and Building Tax (PBB-P2) and Motor Vehicle Tax (PKB) for passenger public transport which is valid until December 30, 2020, for tax assessments. 2020. Then, what are the provisions? Check out the following description!

PBB-P2 at a glance

PBB P2 is a tax imposed on every land and building in Indonesia which is managed by the respective regional governments. The definition of the earth in question is the surface of the earth (land and waters) and the body of the earth that is in the interior and the sea in the regency/city area. Meanwhile, the definition of building in question is a technical construction that is permanently planted or attached to land and/or inland waters and/or sea.

Then, the principal tax relief on PBB-P2 that applies to residents of DKI Jakarta applies the following provisions:

Tax relief of 20% is given for taxpayers who do not have tax arrears from the previous year. Tax principal relief is given automatically without an application by the Taxpayers Taxpayers must register for e-SPPT

Motor Vehicle Tax is a tax on ownership and/or control of motorized vehicles. Every year the owner of a motorized vehicle is required to pay a motor vehicle tax which is included in the type of regional tax. However, if the tax has not been paid, the motorbike will be subject to a ticket. The fine for late payment of motorbike tax is 25% for one year. As a tolerance, the fine begins to be calculated from 2 days after the end of the motorbike tax payment period. Then, motorcycle owners are also required to pay SWDKLLJ (Compulsory Contribution of Road Traffic Accident Funds) automatically the vehicle owner has transferred the risk of loss incurred to Jasa Raharja.

Tax relief on PKB for passenger public transportation is given at 50% of the tax principal for public motorized vehicles used for transportation of people based on ownership of an operating license. The granting of principal tax relief is carried out by adjusting the tax management system without going through the Taxpayer’s application mechanism.

To make it easier for you to manage corporate taxes, is an integrated online tax solution for your company. The application has the advantage of being a multi-user, being able to manage your company taxes together, making work more efficient and productive. In addition, you can manage more than one company without changing accounts.


Leave a Comment