Heaptalk, Jakarta — Home Affairs Ministry, through the Directorate General of Regional Financial Development, has reminded regional governments that additional levies (opsen) should not increase the burden on taxpayers. Therefore, providing relief or reductions in implementing Motor Vehicle Tax (PKB), Vehicle Ownership Transfer Fee (BBNKB), PKB opsen, and BBNKB opsen is crucial.
“The policy of imposing additional levies is implemented without increasing the maximum burden that taxpayers can bear upon the enactment of regional tax and retribution regulations by Law Number 28 of 2009 on Regional Taxes and Retributions,” said Acting Director General of Regional Financial Development Horas Maurits Panjaitan, said.
Maurits further explained that regional governments must promptly take strategic steps to mitigate the impact of implementing the PKB, BBNKB, PKB opsen, and BBNKB opsen policies. This policy is mandated by Law Number 1 of 2022 on Financial Relations between the Central Government and Regional Governments (HKPD) and Government Regulation Number 35 of 2023 on General Provisions for Regional Taxes and Retributions (KUPDRD), which took effect on January 5, 2025.
“The strategic steps include providing relief and/or reductions based on PKB, BBNKB, PKB opsen, and BBNKB opsen to ensure the taxpayer burden is equivalent to the PKB and BBNKB payments in the previous year. Furthermore, governors must issue decisions regarding relief and/or reductions for the PKB, BBNKB, PKB opsen, and BBNKB opsen base by January 2, 2025,” Maurits emphasized.
Maurits added that to accelerate the preparation of gubernatorial decisions, the format should align with established guidelines, as specified in Circular Letter (SE) Number 900.1.1.3.1/6764/SJ, which provides instructions on the implementation of relief or reductions related to the PKB, BBNKB, PKB opsen, and BBNKB opsen.
Furthermore, Maurits urged regional governments to conduct public outreach and encourage taxpayers to comply with tax payments. Additionally, regional governments must report the implementation outcomes to the Minister of Home Affairs through the Secretary General of the Ministry of Home Affairs and copy the report to the Minister of Finance through the Secretary General of the Ministry of Finance. Maurits also highlighted the importance of regulating regional tax levies.
“The regional tax levies aim to accelerate the revenue from PKB and BBNKB for districts/cities, strengthen regional revenue sources, and enhance tax collection synergy between provinces and districts/cities,” Maurits concluded.
