---
title: "Southeast Sulawesi vehicle tax 2026: rates, online checks and payment"
canonical: https://panduanwarga.org/en/vehicle-tax/southeast-sulawesi/
language: en
reviewed: 2026-09-25
status-date: 2026-10-01
reviewed-by: "Kaiser Khan (https://panduanwarga.org/en/about/kaiser-khan/)"
publisher: "Panduan Warga (independent; not a government website)"
---

# Southeast Sulawesi vehicle tax 2026: rates, online checks and payment

**How much is vehicle tax in Southeast Sulawesi, and how do I check and pay it?**

Southeast Sulawesi's vehicle tax (PKB) rate is 0.9% for a first vehicle, rising from 1.2% to 2% for second and later vehicles; from 23 February to 31 December 2026 the second to fifth vehicles are taxed at 0.9% (Governor’s Decree 100.3.3.1/37 of 2026), plus a 66% opsen for the regency or city. Check the bill through Mobile Bapenda Sultra, and pay annual tax there or in the national SIGNAL app. Late payment incurs 1% interest a month for up to 24 months.

## Southeast Sulawesi vehicle tax rates

Southeast Sulawesi PKB rates (provincial regulation) and combined rate with 66% opsen

| Ownership | PKB rate | PKB + opsen |
| --- | --- | --- |
| First vehicle | 0.9% | 1.494% |
| 2nd vehicle | 1.2% | 1.992% |
| 3rd vehicle | 1.5% | 2.49% |
| 4th vehicle | 1.75% | 2.905% |
| 5th and later vehicle | 2% | 3.32% |

Under Perda Sultra 2/2024 Article 7, the progressive rate applies to the second vehicle (1.2%), the third (1.5%), the fourth (1.75%) and the fifth and further (2%). Ownership is counted by the same name, NIK (ID number) and/or address, and the order is counted separately for each wheel category (one motorcycle, one three-wheeler and one car are each a first vehicle). Pergub 23/2024 Article 21 bases the progressive rate on ownership by the same individual (same NIK; same name and/or address). Motorcycles are not excluded. Public transport pays 0.5%; employee and school transport, social/religious bodies and government agencies pay 0.3%. However, Governor Decree (Kepgub) Sultra No. 100.3.3.1/37 of 2026 cuts the rate for second to fifth vehicles to 0.9% (the same as a first vehicle) from 23 February to 31 December 2026, so in practice no extra progressive tax is charged during 2026.

## How to check and pay Southeast Sulawesi vehicle tax online

Bapenda Sultra has no working web checker: the 'Cek Pajak Kendaraan' box on https://bapenda.sultraprov.go.id/ only returns built-in sample data for any plate (checked 25 September 2026), so do not rely on it. Bapenda's FAQ (https://bapenda.sultraprov.go.id/faq) points to its Android app Mobile Bapenda Sultra (Google Play, developer Bapenda Sulawesi Tenggara, last updated 23 January 2025), which is meant to show the PKB amount due by plate number, but recent user reviews report errors. The most reliable online route for private owners is the national SIGNAL app by Korlantas (https://play.google.com/store/apps/details?id=app.signal.id), which lists Sulawesi Tenggara and which Bapenda promotes: register yourself and your vehicle's ownership data (private owners only, not companies) to see the PKB and SWDKLLJ due, pay through Bank Mandiri, BRI, BNI, BTN or the regional development bank, and receive a digital e-TBPKP, e-KD and e-Pengesahan. Otherwise pay at a Samsat office (cash at the Bank Sultra cashier, or a Bank Sultra virtual account transfer between 08.00 and 14.00), at Drive Thru 1 and 2, Samsat MPP or Samsat Keliling.

- [SIGNAL (Samsat Digital Nasional)](https://play.google.com/store/apps/details?id=app.signal.id): National Samsat app for paying the annual PKB and SWDKLLJ online and getting an e-TBPKP; Sulawesi Tenggara is one of the 27 provinces it lists, and Bapenda Sultra itself tells owners to pay through SIGNAL. Published on Google Play by Korlantas Polri - Pembina Samsat Nasional (updated 22 Jul 2026); private (non-company) owners only.
- [Mobile Bapenda Sultra](https://play.google.com/store/apps/details?id=com.mobilebapendasultra): Bapenda Sultra's own Android app for information on the PKB amount due for vehicles registered in Sulawesi Tenggara; the Bapenda website's FAQ points to it for checking tax online. Google Play developer: Bapenda Sulawesi Tenggara; last updated 23 Jan 2025 (opsen update). Information only (no payment); user reviews from July-August 2026 report errors and very limited detail, so it may not work.

## Southeast Sulawesi vehicle tax relief in 2026

No 2026 relief programme was found on official sources.

### Other 2026 reductions

- A waiver of PKB arrears and fines for tax years 2024 and earlier, for school and university students only, ran until April 2026 (Bapenda Sultra; exact dates not published).
- Progressive rate cut for 2026: Kepgub Sultra No. 100.3.3.1/37 of 2026 taxes second to fifth vehicles at 0.9% (the first-vehicle rate) instead of 1.2%-2%, from 23 February to 31 December 2026.
- Depreciation of the taxable value (Governor's gift for Indonesia's 81st Independence Day): since 17 August 2026 the PKB value is depreciated 5% per year for up to 5 years, lowering PKB by up to 23% according to Bapenda, which cites Pergub No. 6 of 2026 (text not published). This is a standing change with no announced end date, not a one-off amnesty.
- Kepgub 100.3.3.1/37 of 2026 also reduces the BBNKB tax base by 13.94148% during 2026 for vehicles subject to opsen BBNKB (relevant when registering a new vehicle).
- Vehicles powered by renewable energy (for example battery electric vehicles), ambulances and fire engines are outside the PKB object under Perda 2/2024 Article 4(3).
- Gebyar Samsat (Bapenda with Jasa Raharja): owners whose PKB fell due between March and June 2026 and who paid PKB and SWDKLLJ before the due date between 1 March and 30 June 2026 could win gold prizes (5 g, 2.5 g, 1 g); this is a prize draw, not a tax reduction.

## Penalty for paying Southeast Sulawesi 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 contribution has its own fine of 25% to 100% of the annual amount, capped at Rp100,000. (Provincial basis: Pergub Sulawesi Tenggara Nomor 23 Tahun 2024 tentang Tata Cara Pelaksanaan Pemungutan Pajak Daerah, Pasal 31 ayat (3): PKB not paid on time incurs 'sanksi administratif berupa bunga sebesar 1% (satu persen) per bulan dari PKB terutang' for at most 24 months (the clause does not say how part of a month is counted). Perda Provinsi Sulawesi Tenggara Nomor 2 Tahun 2024 sets no PKB late-payment rate itself and leaves tata cara pemungutan to a Peraturan Gubernur (Pasal 78 ayat (1)); the 0.6% per month in Perda Pasal 82 ayat (9) applies only to approved instalments or deferrals. No extra surcharge (kenaikan) is set for late PKB..)

## Frequently asked questions

### How do I check my vehicle tax in Southeast Sulawesi online?

The Bapenda Sultra website has no working checker (the 'Cek Pajak Kendaraan' box on its home page only shows sample data). Bapenda's FAQ points to the Mobile Bapenda Sultra app on Google Play, but recent user reviews report errors. The most reliable option for private owners is the SIGNAL app (Korlantas), which lists Southeast Sulawesi: register yourself and the vehicle, see the PKB and SWDKLLJ due, and pay through a bank. You can also go to a Samsat office, Drive Thru, Samsat MPP or Samsat Keliling.

### What is the PKB rate in Southeast Sulawesi, and is there a progressive rate?

Under Perda Sultra No. 2 of 2024, Article 7, PKB is 0.9% for the first vehicle, 1.2% for the second, 1.5% for the third, 1.75% for the fourth and 2% for the fifth and further, counted by the same name, NIK and/or address and per wheel category. Public transport pays 0.5%; employee and school transport, social/religious bodies and government agencies pay 0.3%. From 23 February to 31 December 2026, Governor Decree Sultra No. 100.3.3.1/37 of 2026 cuts the rate for second to fifth vehicles to 0.9%. Opsen PKB of 66% for the regency/city is added on top of PKB.

### Is there a Southeast Sulawesi vehicle tax amnesty (pemutihan) in 2026?

We found no official announcement of a general amnesty for all vehicle owners in 2026. A students-only relief (write-off of PKB fines and arrears for 2024 and earlier, under a 2025 Governor Decree) ran until April 2026 and has ended. What applies now: since 17 August 2026 the taxable value is depreciated 5% a year (for up to 5 years, lowering the tax by up to 23%) as the Governor's gift for Indonesia's 81st Independence Day, and during 2026 the progressive rate is cut to 0.9%. Follow Bapenda's official Instagram @bapenda.sultra.

### What is the late-payment penalty for PKB in Southeast Sulawesi?

Perda Sultra 2/2024 leaves collection procedure to a Governor Regulation. Southeast Sulawesi Governor Regulation (Pergub) No. 23 of 2024, Article 31(3), sets interest of 1% per month on the PKB due, for at most 24 months, when PKB is not paid on time. No additional percentage surcharge applies.

## Official sources

1. [Perda Provinsi Sulawesi Tenggara Nomor 2 Tahun 2024 tentang Pajak Daerah dan Retribusi Daerah (JDIH BPK, detail)](https://peraturan.bpk.go.id/Details/288408/perda-prov-sulawesi-tenggara-no-2-tahun-2024) (accessed 2026-09-25)
2. [Perda Provinsi Sulawesi Tenggara Nomor 2 Tahun 2024, PDF (JDIH BPK)](https://peraturan.bpk.go.id/Download/347641/PERDA%20NO%202%20TAHUN%202024.pdf) (accessed 2026-09-25)
3. [Pergub Sulawesi Tenggara Nomor 23 Tahun 2024 tentang Tata Cara Pelaksanaan Pemungutan Pajak Daerah (JDIH BPK, detail)](https://peraturan.bpk.go.id/Details/313013/pergub-prov-sulawesi-tenggara-no-23-tahun-202) (accessed 2026-09-25)
4. [Pergub Sulawesi Tenggara Nomor 23 Tahun 2024, PDF (JDIH BPK)](https://peraturan.bpk.go.id/Download/373856/PERGUB%20NO.%2023%20TAHUN%202024.pdf) (accessed 2026-09-25)
5. [Keputusan Gubernur Sulawesi Tenggara Nomor 100.3.3.1/37 Tahun 2026 tentang Pemberian Keringanan dan/atau Pengurangan Tarif Pajak Daerah dan Pengurangan Dasar Pengenaan BBNKB Tahun 2026, PDF (JDIH Sultra)](https://jdih.sultraprov.go.id/common/dokumen/2026kg00740037.pdf) (accessed 2026-09-25)
6. [Abstrak Kepgub Sultra Nomor 100.3.3.1/37 Tahun 2026, PDF (JDIH Sultra)](https://jdih.sultraprov.go.id/common/dokumen/ABSTRAK%20KEPGUB%20NO%20100.3.3.1_37%20TAHUN%202026.pdf) (accessed 2026-09-25)
7. [Abstrak Pergub Sultra Nomor 6 Tahun 2026 tentang NJKB, NJAB dan Nilai Jual Ubah Bentuk, PDF (JDIH Sultra)](https://jdih.sultraprov.go.id/common/dokumen/ab2026pg00740006.pdf) (accessed 2026-09-25)
8. [Rancangan Pergub Sultra tentang NJKB, NJMKB dan NJAB Tahun 2026 (hasil harmonisasi), PDF (JDIH Sultra)](https://jdih.sultraprov.go.id/common/dokumen/RAPERGUB%20NJKB%20%2C%20NJMKB%2CNJAB%202026.pdf) (accessed 2026-09-25)
9. [Perda Kota Kendari Nomor 6 Tahun 2023 tentang Pajak Daerah dan Retribusi Daerah (JDIH BPK; opsen PKB 66%)](https://peraturan.bpk.go.id/Details/288593/perda-kota-kendari-no-6-tahun-2023) (accessed 2026-09-25)
10. [Perda Kota Kendari Nomor 6 Tahun 2023, PDF (JDIH BPK)](https://peraturan.bpk.go.id/Download/347841/PERDA%20NO.%206%20TAHUN%202023.pdf) (accessed 2026-09-25)
11. [JDIH BPK: daftar peraturan Provinsi Sulawesi Tenggara 2026](https://peraturan.bpk.go.id/Search?entitas=36&tahun=2026) (accessed 2026-09-25)
12. [JDIH BPK: daftar peraturan Provinsi Sulawesi Tenggara 2025](https://peraturan.bpk.go.id/Search?entitas=36&tahun=2025) (accessed 2026-09-25)
13. [Badan Pendapatan Daerah Provinsi Sulawesi Tenggara (Bapenda Sultra)](https://bapenda.sultraprov.go.id/) (accessed 2026-09-25)
14. [Bapenda Sultra: FAQ](https://bapenda.sultraprov.go.id/faq) (accessed 2026-09-25)
15. [Bapenda Sultra: Layanan](https://bapenda.sultraprov.go.id/layanan) (accessed 2026-09-25)
16. [Instagram resmi Bapenda Sultra (@bapenda.sultra)](https://www.instagram.com/bapenda.sultra/) (accessed 2026-09-25)
17. [Bapenda Sultra (Instagram): keringanan PKB khusus pelajar/mahasiswa hingga April 2026 (4 Juli 2025)](https://www.instagram.com/bapenda.sultra/p/DLtVdrABguq/) (accessed 2026-09-25)
18. [Bapenda Sultra (Instagram): Kado HUT ke-81 RI, penyusutan nilai pajak 5% per tahun mulai 17 Agustus 2026 (2 September 2026)](https://www.instagram.com/bapenda.sultra/reel/Dcz7q8oBrVs/) (accessed 2026-09-25)
19. [Bapenda Sultra (Instagram): sosialisasi Pergub No. 6 Tahun 2026 tentang penyusutan PKB (4 September 2026)](https://www.instagram.com/bapenda.sultra/p/Dc20VunAVHH/) (accessed 2026-09-25)
20. [Bapenda Sultra (Instagram): undian Gebyar Samsat untuk pembayaran PKB sebelum jatuh tempo, 1 Maret-30 Juni 2026 (17 April 2026)](https://www.instagram.com/bapenda.sultra/reel/DXO0mMBAYvt/) (accessed 2026-09-25)
21. [Google Play: SIGNAL - Samsat Digital Nasional](https://play.google.com/store/apps/details?id=app.signal.id) (accessed 2026-09-25)
22. [Google Play: Mobile Bapenda Sultra (Bapenda Sulawesi Tenggara)](https://play.google.com/store/apps/details?id=com.mobilebapendasultra) (accessed 2026-09-25)

---

Source: Panduan Warga, https://panduanwarga.org/en/vehicle-tax/southeast-sulawesi/ (reviewed 2026-09-25; programme status as of 2026-10-01). General information, not legal or financial advice; the provincial Bapenda and Samsat notice take precedence.