CALCULATOR
Late vehicle tax penalty calculator
Work out Indonesian late vehicle-tax (PKB) interest of 1% a month (up to 24 months), the 66% opsen and SWDKLLJ late fines for motorbikes and cars under PP 35/2023 and PMK 16/2017.
English edition. Official forms and source documents may be in Indonesian.
QUICK ANSWER
What is the penalty for paying Indonesian vehicle tax late?
Late vehicle tax (PKB) incurs interest of 1% a month on the PKB principal and opsen, for up to 24 months, with any part month counted as a full month (PP 35/2023). The SWDKLLJ road-accident fund contribution is fined 25% to 100% of the annual amount depending on how late, capped at Rp100,000. Example: PKB of Rp200,000 plus Rp132,000 opsen paid 95 days late incurs Rp13,280 interest, plus a Rp16,000 SWDKLLJ fine for a 50–250 cc motorbike.
Work out the vehicle tax penalty
Estimated result
The numbers you enter are calculated on your device and are not sent to Panduan Warga.
How late vehicle tax is calculated
Vehicle tax (PKB) is paid every year when the STNK registration is validated. Since 5 January 2025, regencies and cities charge opsen PKB of 66% of the PKB on the same notice (Law 1/2022), except in DKI Jakarta.
If you pay late, Government Regulation 35/2023 Article 59(7) sets interest of 1% a month on the unpaid tax, for up to 24 months, with any part of a month counted as a full month. The same interest applies to opsen PKB.
The SWDKLLJ road-accident fund contribution for Jasa Raharja is set by PMK 16/PMK.010/2017, plus a Rp3,000 card fee. Its fine is 25% (1–90 days), 50% (91–180 days), 75% (181–270 days) or 100% (over 270 days) of the annual amount, capped at Rp100,000.
Many provinces run fine waivers or discounts at certain times. Check your province page before paying.
Months late = days ÷ 30, rounded up, at most 24
Opsen = 66% × PKB (except DKI Jakarta)
Interest = 1% × months late × (PKB + opsen)
SWDKLLJ fine = 25%/50%/75%/100% × annual SWDKLLJ, capped at Rp100,000
Total = PKB + opsen + interest + SWDKLLJ + Rp3,000 + SWDKLLJ fine
Worked example
A 50–250 cc motorbike with Rp200,000 PKB principal, paid 95 days (3 months 5 days) after the due date.
| Item | Calculation | Result |
|---|---|---|
| Opsen PKB | 66% × Rp200,000 | Rp132,000 |
| Months late | 95 days = 3 months 5 days, counted as 4 | 4 |
| Interest | 1% × 4 × Rp332,000 | Rp13,280 |
| SWDKLLJ + card | Rp32,000 + Rp3,000 | Rp35,000 |
| SWDKLLJ fine | 50% × Rp32,000 (91–180 days) | Rp16,000 |
| Total | Rp200,000 + Rp132,000 + Rp13,280 + Rp35,000 + Rp16,000 | Rp396,280 |
SWDKLLJ rates and late fines
| Vehicle type | Annual SWDKLLJ | 1–90 days late | 91–180 days | 181–270 days | Over 270 days |
|---|---|---|---|---|---|
| Motorcycle up to 50 cc, ambulance, hearse, fire engine | Rp0 | — | — | — | — |
| Tow truck and similar | Rp20,000 | Rp5,000 | Rp10,000 | Rp15,000 | Rp20,000 |
| Motorcycle/scooter over 50 cc up to 250 cc, and three-wheelers | Rp32,000 | Rp8,000 | Rp16,000 | Rp24,000 | Rp32,000 |
| Motorcycle over 250 cc | Rp80,000 | Rp20,000 | Rp40,000 | Rp60,000 | Rp80,000 |
| Sedan, jeep, private passenger car, pick-up/goods vehicle up to 2,400 cc | Rp140,000 | Rp35,000 | Rp70,000 | Rp100,000 | Rp100,000 |
| Public-transport passenger car up to 1,600 cc | Rp70,000 | Rp17,500 | Rp35,000 | Rp52,500 | Rp70,000 |
| Bus and microbus, not public transport | Rp150,000 | Rp37,500 | Rp75,000 | Rp100,000 | Rp100,000 |
| Public-transport bus/microbus and public passenger car over 1,600 cc | Rp87,000 | Rp21,750 | Rp43,500 | Rp65,250 | Rp87,000 |
| Truck, tanker, trailer, goods vehicle over 2,400 cc, container truck | Rp160,000 | Rp40,000 | Rp80,000 | Rp100,000 | Rp100,000 |
Calculator limits
- Covers one tax year. For several years of arrears, calculate each year and add them up.
- Rounding and regional relief programmes can make the notice differ.
- Does not include the five-yearly STNK and plate renewal fees (PNBP), which require a physical check at Samsat.
- Days are divided by 30 to estimate months; Samsat counts calendar months from the due date.
Frequently asked questions
Is the motorbike tax penalty charged per day?
No. PKB interest is charged per month, and any part of a month counts as a full month, so one day late already costs one month of interest. SWDKLLJ fines use day bands: 1–90, 91–180, 181–270 and over 270 days.
What is the penalty for 2 or more years of arrears?
Each tax year is calculated separately, with interest capped at 24 months per year. Two years of arrears means two PKB principals, two opsen amounts, interest on each and two SWDKLLJ contributions with their fines. A registration can be deleted if not renewed within 2 years after the STNK expires.
Can I pay late tax in SIGNAL?
According to the SIGNAL FAQ, in-app payment is possible up to 2 months after the due date. Longer arrears are paid at Samsat or through provincial channels.
What is opsen PKB?
A regency or city levy of 66% of PKB, billed with the PKB since 5 January 2025, except in DKI Jakarta. Many provinces cut the tax base or rate so the total burden stays close to before.
Are there door-to-door vehicle tax raids?
On 16 September 2026 the Traffic Police Corps (Korlantas) said reports of vehicle-tax enforcement and collection at people’s homes at the end of September were a hoax.
Sources and review
Reviewed . Rules from Law 1/2022, Government Regulation 35/2023, PMK 16/PMK.010/2017, Law 22/2009 and Police Regulation 7/2021. The example is tested automatically every time the site is built.
- UU No. 1 Tahun 2022 (HKPD) - JDIH BPK ↗peraturan.bpk.go.id · Accessed 25 September 2026
- PP No. 35 Tahun 2023 (Ketentuan Umum PDRD) - JDIH BPK ↗peraturan.bpk.go.id · Accessed 25 September 2026
- PMK No. 16/PMK.010/2017 (SWDKLLJ) - JDIH BPK ↗peraturan.bpk.go.id · Accessed 25 September 2026
- UU No. 22 Tahun 2009 (LLAJ) - JDIH BPK (PDF) ↗peraturan.bpk.go.id · Accessed 25 September 2026
- Perpol No. 7 Tahun 2021 (Regident Ranmor) - JDIH BPK ↗peraturan.bpk.go.id · Accessed 25 September 2026
- Korlantas - Panduan STNK ↗korlantas.polri.go.id · Accessed 25 September 2026
- Korlantas - Lewat Aplikasi SIGNAL (7 May 2026) ↗korlantas.polri.go.id · Accessed 25 September 2026
- Korlantas - hoaks razia/penagihan pajak ke rumah (16 Sep 2026) ↗korlantas.polri.go.id · Accessed 25 September 2026
- Korlantas - STNK wajib diblokir saat kendaraan dijual ↗korlantas.polri.go.id · Accessed 25 September 2026
- SIGNAL - Google Play listing (27 provinces, updated 22 Jul 2026) ↗play.google.com · Accessed 25 September 2026
- SIGNAL (samsatdigital.id) - FAQ ↗samsatdigital.id · Accessed 25 September 2026
- SIGNAL - Tahunan atau 5 tahunan (7 May 2026) ↗samsatdigital.id · Accessed 25 September 2026
- SIGNAL - daftar pemutihan per 6 Aug 2026 ↗samsatdigital.id · Accessed 25 September 2026
- SIGNAL Corporate (2 Jun 2026) ↗samsatdigital.id · Accessed 25 September 2026
- Bapenda DKI - Apa itu SWDKLLJ (Rp3.000 KD/Sert) ↗dpp.jakarta.go.id · Accessed 25 September 2026