VEHICLE TAX
North Sumatra vehicle tax 2026: rates, online checks and payment
North Sumatra vehicle tax (PKB) rates, the 66% opsen, how to check and pay online through official apps, late penalties and 2026 relief programmes.
English edition. Official apps, notices and source documents are in Indonesian.
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How much is vehicle tax in North Sumatra, and how do I check and pay it?
North Sumatra's vehicle tax (PKB) rate is 1% for a first vehicle, with no progressive rate, plus a 66% opsen for the regency or city. Check the bill through E-SAMSAT SUMUT or Cek Pajak Kendaraan, and pay annual tax there or in the national SIGNAL app. Late payment incurs 1% interest a month for up to 24 months. 2026 relief programme: since 1 July 2026.
North Sumatra vehicle tax rates
The PKB rate is set by the provincial regulation. Since 5 January 2025 regencies and cities also charge an opsen of 66% of the PKB on the same notice. The combined column is simple arithmetic before any regional discount or tax-base reduction.
| Ownership | PKB rate | PKB + opsen |
|---|---|---|
| First vehicle | 1% | 1.66% |
How to check and pay North Sumatra vehicle tax online
Web: bapenda.sumutprov.go.id/website/cek-pajak (plate number plus last 5 digits of chassis number). Apps: E-SAMSAT SUMUT, SIGNAL. No official SMS or WhatsApp format found.
- E-SAMSAT SUMUT (e-Samsat Sumut Bermartabat) ↗ — Official Bapenda Sumut app (Play developer: BAPENDA PEMERINTAH PROVINSI SUMATERA UTARA). Shows tax info, issues payment codes, pays PKB online. Bapenda describes payment via SMS Banking, M-Banking Bank Sumut and Indomaret. The Bapenda page still links an old package (com.banksumut.samsatmobile) that returns 'not found' on Play.
- SIGNAL (Samsat Digital Nasional) ↗ — National app by Korlantas Polri, promoted by Bapenda Sumut ('pakai aplikasi SIGNAL atau e-SAMSAT').
- Cek Pajak Kendaraan (web) ↗ — Web check: plate number (BK/BB) plus last 5 digits of chassis number.
Only use the official apps and numbers above. Samsat and Bapenda never ask for payment into a personal account.
North Sumatra vehicle tax relief in 2026
Promo Tengah Tahun – Diskon Denda Pajak Kendaraan Bermotor hingga 57%. Running since 1 July 2026; the provincial website gives no end date.
Up to 57% off PKB late fines at Samsat. Bapenda Sumut also says annual PKB can be paid without the previous owner’s ID card.
Penalty for paying North Sumatra vehicle tax late
Late PKB incurs interest of 1% a month for up to 24 months, with any part of a month counted as a full month; the same applies to opsen. The SWDKLLJ road-accident contribution has its own fine of 25% to 100% of the annual amount, capped at Rp100,000.
Provincial basis: Perda Sumut 1/2024 Pasal 76(5) delegates to Pergub. Pergub Sumut 14/2025 Pasal 14 ayat (4): 'denda' of 1% per month, max 24 months, part-month counts as a full month. Same in Pasal 17(3) for STPD..
Frequently asked questions
How do I check my motorcycle tax in North Sumatra?
Go to bapenda.sumutprov.go.id/website/cek-pajak and enter your plate number (BK/BB) and the last 5 digits of the chassis number, or use the E-SAMSAT SUMUT or SIGNAL app.
Is there a North Sumatra tax amnesty in 2026?
Bapenda Sumut runs a mid-year promo cutting PKB late fines by up to 57%, from 1 Jul 2026 at Samsat offices. The end date and legal basis are not published on the Bapenda Sumut site; ask at Samsat.
Does North Sumatra still charge progressive vehicle tax?
No. Perda Sumut 1/2024 (applying to PKB since 5 Jan 2025) sets 1% for the first, second, third, fourth, fifth and further vehicles, plus 66% opsen PKB.
Sources and review
Reviewed . Provincial programmes change often; the Samsat notice and the provincial Bapenda take precedence.
- JDIH Sumut – Perda Sumut No. 1 Tahun 2024 (PDF) ↗jdih.sumutprov.go.id · Accessed 25 September 2026
- JDIH Sumut – Pergub Sumut No. 14 Tahun 2025 Petunjuk Pelaksanaan Pemungutan Pajak Daerah ↗jdih.sumutprov.go.id · Accessed 25 September 2026
- Bapenda Sumut – Diskon Denda PKB 57% ↗bapenda.sumutprov.go.id · Accessed 25 September 2026
- Bapenda Sumut – Hemat di SAMSAT ↗bapenda.sumutprov.go.id · Accessed 25 September 2026
- Bapenda Sumut – Program Pemutihan & Diskon PKB 2025 ↗bapenda.sumutprov.go.id · Accessed 25 September 2026
- Diskominfo Sumut – Pemutihan PKB Sumut mulai 1 Oktober 2025 ↗diskominfo.sumutprov.go.id · Accessed 25 September 2026
- Bapenda Sumut – E-SAMSAT SUMUT ↗bapenda.sumutprov.go.id · Accessed 25 September 2026
- Bapenda Sumut – Cek Pajak Kendaraan ↗bapenda.sumutprov.go.id · Accessed 25 September 2026
- SIGNAL (samsatdigital.id) – pemutihan list as of 6 Aug 2026 (lead only, not a provincial source) ↗samsatdigital.id · Accessed 25 September 2026