---
title: "West Papua vehicle tax 2026: rates, online checks and payment"
canonical: https://panduanwarga.org/en/vehicle-tax/west-papua/
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)"
---

# West Papua vehicle tax 2026: rates, online checks and payment

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

West Papua's vehicle tax (PKB) rate is 1.07% for a first vehicle, rising from 2% to 5% for second and later vehicles, plus a 66% opsen for the regency or city. Check and pay the bill at a Samsat office. Late payment incurs 1% interest a month for up to 24 months. 2026 relief programme: 1 July 2026–31 October 2026.

## West Papua vehicle tax rates

West Papua PKB rates (provincial regulation) and combined rate with 66% opsen

| Ownership | PKB rate | PKB + opsen |
| --- | --- | --- |
| First vehicle | 1.07% | 1.776% |
| 2nd vehicle | 2% | 3.32% |
| 3rd vehicle | 3% | 4.98% |
| 4th vehicle | 4% | 6.64% |
| 5th and later vehicle | 5% | 8.3% |

Under Perda 1/2024 Article 7(1)(b), the progressive rates (2%, 3%, 4% and 5% for the second, third, fourth and fifth-and-further vehicle) apply to ownership and/or control of a second or further vehicle, with ownership counted by the same name, NIK (ID number) and/or address (Article 7(3)); Pergub 27/2024 Article 8(3) adds the family card (KK) number. Neither text exempts motorcycles, limits the progressive rate to individuals, or counts vehicles separately by type. Public transport, employee and school transport, ambulances, fire engines, social/religious bodies and central/regional government vehicles pay a flat 0.5%. The Perda says the second and further vehicles 'may be' taxed progressively, and Pergub 27/2024 Article 8(4)-(5) lets the Governor postpone or not apply the progressive tax by Governor's Decree. No such decree was found, but whether Samsat offices actually charge the progressive rates is not confirmed.

## How to check and pay West Papua vehicle tax online

West Papua has no official online PKB checker that we could find. The Bapenda website (https://bapenda.papuabaratprov.go.id/) publishes regulations and decrees but has no tax lookup, and the Samsat Manokwari website (https://samsatmanokwari.papuabaratprov.go.id/) only has service information pages. The national SIGNAL app (Korlantas) does not cover West Papua: its Google Play listing names 27 provinces, and West Papua is not one of them. Third-party apps and websites offering a 'cek pajak Papua Barat' service are not run by the government. To check and pay, go to a Samsat office. Bapenda's 2024 programme poster lists Samsat Manokwari, Manokwari Selatan, Bintuni, Wondama, Kaimana and Fak-Fak. Payment can be made at the Kantor Bersama Samsat, payment points, Samsat Keliling (mobile) and Samsat Drive Thru, according to Pergub 27/2024.



## West Papua vehicle tax relief in 2026

**Program Relaksasi Pajak Daerah Tahun 2026: Pengurangan Pokok PKB dan BBNKB serta Penghapusan Sanksi Denda Administratif PKB (Keputusan Gubernur Papua Barat Nomor 144 Tahun 2026; for Hari Bhayangkara, Indonesian Independence Day and the Papua Barat provincial anniversary).** Running 1 July 2026–31 October 2026.

For PKB taxpayers in West Papua: (a) arrears from the 6th year and older are written off, both principal and administrative fines; (b) arrears from the current year up to the 5th year get 10% off the PKB principal; (c) fines on PKB arrears from the first to the 5th year are waived, while fines on current-year PKB are charged under the normal rules; (d) paying PKB before or on the due date earns a 12% tax incentive; (e) BBNKB gets 10% off the principal. Unpaid SWDKLLJ (Jasa Raharja road-accident contribution) for the years in arrears must be paid in full, and PKB may be paid up to 3 months before the due date. The decree does not say whether the reductions also cover opsen PKB, and it does not list participating offices. Ongoing on 2026-09-25.

Legal basis: Keputusan Gubernur Papua Barat Nomor 144 Tahun 2026 (enacted 19 June 2026), issued under Pergub Papua Barat Nomor 27 Tahun 2024 Pasal 90 ayat (3) and Pasal 91. [Official announcement](https://bapenda.papuabaratprov.go.id/)

### Other 2026 reductions

- Keputusan Gubernur Papua Barat No. 204 of 2026 (24 August 2026) waives fines on the heavy-equipment tax (Pajak Alat Berat) and surface-water tax (Pajak Air Permukaan) for past and current tax years until 31 December 2026. It does not cover PKB.

## Penalty for paying West Papua 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 Papua Barat Nomor 27 Tahun 2024 tentang Pelaksanaan Pajak Daerah di Provinsi Papua Barat, Pasal 13 ayat (2): if PKB is not paid on time, 'sanksi administratif berupa bunga sebesar 1% (satu persen) per bulan dari Pajak terutang yang tidak atau kurang dibayar atau disetor', from the due date to the payment date, for at most 24 months, part of a month counted as a full month, billed by STPD. Perda Provinsi Papua Barat Nomor 1 Tahun 2024 sets no PKB interest rate itself: Pasal 82 ayat (2) leaves the sanction procedure to a Peraturan Gubernur (the 0.6% per month in Perda Pasal 73 ayat (9) applies only to approved instalments or deferrals). Possible extra charge: Pergub Pasal 13 ayat (1) imposes 'denda sebesar 1% (satu persen) dari pokok PKB terutang setiap bulan keterlambatan' (max 24 months) when the SPOPD registration form is not filed on time (35 days for new, transferred-in or changed vehicles); Pasal 4 ayat (10) says annual renewals are registered without an SPOPD, so this fine should not normally apply to annual renewals, but the text does not say so expressly..)

## Frequently asked questions

### How do I check my vehicle tax in West Papua online?

We found no official online PKB checker for West Papua. The Bapenda West Papua website has no tax lookup, and the SIGNAL app does not yet cover West Papua (it lists 27 provinces). Third-party 'cek pajak' apps or websites are not official. Check and pay in person at a Samsat office, such as Samsat Manokwari, Manokwari Selatan, Bintuni, Wondama, Kaimana or Fak-Fak, or at a Samsat Keliling (mobile) unit.

### What is the PKB rate in West Papua, and is there a progressive rate?

Under West Papua Provincial Regulation (Perda) No. 1 of 2024, Article 7 (in force for PKB since 5 January 2025), the rate for a first vehicle is 1.07%. Second and further vehicles may be taxed progressively: 2% (second), 3% (third), 4% (fourth) and 5% (fifth and further, per Governor Regulation 27/2024; the Perda text mistakenly says 'fourth and further'). Ownership is counted by the same name, NIK (ID number) and/or address. Public transport, ambulances, fire engines, social/religious and government vehicles pay 0.5%. Opsen PKB of 66% is added for the regency, so a first vehicle pays a combined 1.7762% of the tax base. It is not confirmed whether Samsat offices currently charge the progressive rates.

### Is there a West Papua vehicle tax amnesty (pemutihan) in 2026?

Yes. Under Governor's Decree (Keputusan Gubernur) No. 144 of 2026, a relief programme runs from 1 July to 31 October 2026: PKB arrears from the 6th year and older are written off (principal and fines), arrears from the current year up to the 5th year get 10% off the principal, fines on arrears from the first to the 5th year are waived, paying on time earns a 12% incentive, and the BBNKB principal is cut by 10%. Fines on current-year PKB still apply, and unpaid SWDKLLJ must be paid in full. Visit a Samsat office before 31 October 2026.

### What is the late-payment penalty for PKB in West Papua?

Governor Regulation (Pergub) No. 27 of 2024, Article 13(2), sets interest of 1% per month on the unpaid tax, from the due date to the payment date, for at most 24 months, with part of a month counted as a full month. Article 13(1) also charges a fine of 1% of the PKB principal per month (at most 24 months) when the registration form (SPOPD) for a new, transferred-in or changed vehicle is not filed within 35 days. Since January 2026, Governor's Decree No. 21 of 2026 also requires a certificate of no regional-tax arrears (including PKB) to obtain provincial government services and permits.

## Official sources

1. [Perda Provinsi Papua Barat Nomor 1 Tahun 2024 tentang Pajak Daerah dan Retribusi Daerah (JDIH BPK)](https://peraturan.bpk.go.id/Details/308337/perda-prov-papua-barat-no-1-tahun-2024) (accessed 2026-09-25)
2. [Perda Provinsi Papua Barat Nomor 1 Tahun 2024, salinan PDF (JDIH BPK)](https://peraturan.bpk.go.id/Download/368786/PERDA%20PROVINSI%20PAPUA%20BARAT%20No%201%20Tahun%202024%20Tentang%20PDRD.pdf) (accessed 2026-09-25)
3. [Bapenda Papua Barat: halaman Peraturan Daerah Papua Barat Nomor 1 Tahun 2024](https://bapenda.papuabaratprov.go.id/pages/peraturan-daerah-papua-barat-nomor-1-tahun-2024) (accessed 2026-09-25)
4. [Pergub Papua Barat Nomor 27 Tahun 2024 tentang Pelaksanaan Pajak Daerah di Provinsi Papua Barat (JDIH BPK)](https://peraturan.bpk.go.id/Details/337308/pergub-prov-papua-barat-no-27-tahun-2024) (accessed 2026-09-25)
5. [Pergub Papua Barat Nomor 27 Tahun 2024, salinan PDF (JDIH BPK)](https://peraturan.bpk.go.id/Download/400357/PERGUB%20NO%2027%20TAHUN%202024.pdf) (accessed 2026-09-25)
6. [Pergub Papua Barat Nomor 27 Tahun 2024, PDF di situs Bapenda Papua Barat](https://bapenda.papuabaratprov.go.id/assets/source/PERGUB%20PELAKSN%20PAJAK%20pdf.pdf) (accessed 2026-09-25)
7. [JDIH Pemprov Papua Barat: daftar Peraturan Daerah Provinsi (terbaru Perda 2/2026)](https://jdih.papuabaratprov.go.id/dokumen/index2?id=PERATURAN+DAERAH+PROVINSI) (accessed 2026-09-25)
8. [JDIH Pemprov Papua Barat: daftar Peraturan Gubernur](https://jdih.papuabaratprov.go.id/dokumen/index2?id=PERATURAN+GUBERNUR) (accessed 2026-09-25)
9. [JDIH BPK: daftar Perda Provinsi Papua Barat (terbaru)](https://peraturan.bpk.go.id/Search?keywords=&tentang=&nomor=&entitas=5&jenis=19&sort=terbaru) (accessed 2026-09-25)
10. [JDIH BPK: daftar Pergub Provinsi Papua Barat (terbaru)](https://peraturan.bpk.go.id/Search?keywords=&tentang=&nomor=&entitas=5&jenis=20&sort=terbaru) (accessed 2026-09-25)
11. [Perda Kabupaten Kaimana Nomor 4 Tahun 2023 tentang Pajak Daerah dan Retribusi Daerah (JDIH BPK; opsen PKB 66%)](https://peraturan.bpk.go.id/Details/298083/perda-kab-kaimana-no-4-tahun-2023) (accessed 2026-09-25)
12. [Perda Kabupaten Kaimana Nomor 4 Tahun 2023, salinan PDF (JDIH BPK)](https://peraturan.bpk.go.id/Download/357661/PERDA%20NO%204%20TENTANG%20PAJAK%20DARTAH%20DAN%20RETRIBUSI%20DAERAH.pdf) (accessed 2026-09-25)
13. [Perda Kabupaten Teluk Wondama Nomor 11 Tahun 2023 tentang Pajak Daerah dan Retribusi Daerah, PDF (JDIH BPK; opsen PKB 66%)](https://peraturan.bpk.go.id/Download/352370/PERDA%20KABUPATEN%20TELUK%20WONDAMA%20NO%2011%20TAHUN%202023.pdf) (accessed 2026-09-25)
14. [Perda Kabupaten Manokwari Selatan Nomor 2 Tahun 2024 tentang Pajak Daerah dan Retribusi Daerah, PDF (JDIH BPK; opsen PKB 66%)](https://peraturan.bpk.go.id/Download/347730/PERDA%20NO%202%20TAHUN%202024%20-%20PAJAK%20DAERAH%20DAN%20RETRIBUSI%20DAERAH.pdf) (accessed 2026-09-25)
15. [Bapenda Provinsi Papua Barat: beranda (menu Regulasi, tautan Keputusan Gubernur 2026)](https://bapenda.papuabaratprov.go.id/) (accessed 2026-09-25)
16. [Bapenda Papua Barat: Pembebasan Sanksi Administratif PKB dan Pembebasan BBNKB atas Kepemilikan Kedua (1 Juli 2024, konteks 2024)](https://bapenda.papuabaratprov.go.id/berita/pembebabasan-sanksi-administratif-pajak-kendaraan-bermotor-dan-pembebasan-bea-balik-nama-kendaraan-bermotor-atas-kepelikan-kedua) (accessed 2026-09-25)
17. [Bapenda Papua Barat: poster program 1 Juli-31 Oktober 2024 (Keputusan Gubernur Nomor 143 Tahun 2024; daftar kantor Samsat)](https://bapenda.papuabaratprov.go.id/uploads/berita/1719812952_3ded5e07668138caf66a.jpeg) (accessed 2026-09-25)
18. [Samsat Manokwari (UPT Pendapatan Manokwari)](https://samsatmanokwari.papuabaratprov.go.id/) (accessed 2026-09-25)
19. [Google Play: SIGNAL - Samsat Digital Nasional (Korlantas Polri)](https://play.google.com/store/apps/details?id=app.signal.id) (accessed 2026-09-25)

---

Source: Panduan Warga, https://panduanwarga.org/en/vehicle-tax/west-papua/ (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.