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VEHICLE TAX

West Sulawesi vehicle tax 2026: rates, online checks and payment

West Sulawesi 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.

QUICK ANSWER

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

West Sulawesi'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 SIMOTO - 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.

West Sulawesi 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.

West Sulawesi PKB rates (provincial regulation) and combined rate with 66% opsen
OwnershipPKB ratePKB + opsen
First vehicle1%1.66%

How to check and pay West Sulawesi vehicle tax online

Use Bapenda Sulbar's SIMOTO page at https://simoto.bpkpd.sulbarprov.go.id/ (linked from the Bapenda website as its PKB monitoring application): the DC prefix is preset, so enter the plate number (up to 4 digits) and the letter suffix to see the vehicle's PKB information. Pay at a Samsat office, a Samsat Keliling (mobile) unit or a Samsat outlet, in cash or by QRIS. Private owners can also check and pay through the national SIGNAL app (Korlantas), which lists Sulawesi Barat; Bapenda was still finalising SIGNAL's payment link with Bank Sulselbar in July 2026. SIMOTO was not tested with a real plate number.

  • SIGNAL (Samsat Digital Nasional) ↗ — National Samsat app for paying the annual PKB and SWDKLLJ online and getting an e-TBPKP; Sulawesi Barat is one of the 27 provinces it lists. Published on Google Play by Korlantas Polri - Pembina Samsat Nasional (updated 22 Jul 2026); private (non-company) owners only. Bapenda Sulbar reported about 15,000 registered SIGNAL users in the province in September 2026, and in late July 2026 was still finalising SIGNAL's payment link with Bank Sulselbar.
  • SIMOTO - Cek Pajak Kendaraan (web, Bapenda Sulbar) ↗ — Bapenda Sulawesi Barat's web page 'Cek Data Kendaraan Anda' for checking a vehicle's PKB information by plate number (DC prefix preset; enter the number and letter suffix). Linked from the Bapenda website as 'Aplikasi Sistem Monitoring Pajak Kendaraan Bermotor'; it runs on a subdomain of the former BPKPD domain and loads without certificate errors. Check only: payment is made at a Samsat office or through SIGNAL. No app of Bapenda Sulbar itself was found on Google Play.

Only use the official apps and numbers above. Samsat and Bapenda never ask for payment into a personal account.

West Sulawesi vehicle tax relief in 2026

Program Spesial Pertengahan Tahun 2026 'Bebas & Diskon Pajak Kendaraan' (Pemberian Diskon dan Pembebasan Denda Pajak Kendaraan Bermotor Tahun 2026). Ran 8 June 2026–30 September 2026 and has ended.

For PKB falling due in 2025 or earlier: 100% of the PKB late fines waived and a 50% discount on the PKB arrears (tunggakan). A 50% discount on the first year's PKB for vehicles transferred (mutasi) from an out-of-province (non-DC) plate to a Sulawesi Barat DC plate. SWDKLLJ (Jasa Raharja) fines for last year and earlier waived. Official (government) vehicles are excluded. The official material limits the waiver and discount to tax due in 2025 or earlier, so PKB falling due in 2026 is not discounted. Available at Samsat offices and Samsat Keliling (mobile) units, according to the Bapenda banner; payment in cash or by QRIS. Bapenda Sulbar confirmed that the programme officially ended on 30 September 2026, with no extension.

Legal basis: Keputusan Gubernur Sulawesi Barat Nomor 389 Tahun 2026 tentang Pemberian Diskon dan Pembebasan Denda Pajak Kendaraan Bermotor Tahun 2026 di Provinsi Sulawesi Barat (4 Juni 2026; listed in the JDIH Sulawesi Barat decree register, text not published). Official announcement ↗

Other 2026 reductions

  • Battery electric vehicles: Kepgub Sulawesi Barat 356/2026 (15 May 2026) grants a fiscal incentive exempting battery electric vehicles from PKB and BBNKB (title listed on JDIH Sulbar, text not published); Perda 4/2024 Article 4(3)(d) already excludes vehicles based on renewable energy from the PKB object.
  • On application, the Governor may grant relief, reductions, exemptions or deferrals of tax principal and/or sanctions, for example for inability to pay or natural disasters (Perda 4/2024 Article 90; Pergub 12/2025 Articles 131-135, where principal reductions are generally capped at 25%), and instalments or deferrals of up to 24 months with 0.6% monthly interest (Perda 4/2024 Article 91).

Penalty for paying West 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 road-accident contribution has its own fine of 25% to 100% of the annual amount, capped at Rp100,000.

Provincial basis: Peraturan Gubernur Sulawesi Barat Nomor 12 Tahun 2025 tentang Pelaksanaan Pajak Daerah, Pasal 51 ayat (6) (bunga 1% per bulan dari Pajak terutang yang tidak atau kurang dibayar atau disetor, dihitung dari tanggal jatuh tempo pembayaran sampai tanggal pembayaran, paling lama 24 bulan, bagian dari bulan dihitung penuh 1 bulan, ditagih dengan STPD); Pasal 51 ayat (1) requires PKB to be paid within 1 month of the SKPD being sent or notified. Perda Provinsi Sulawesi Barat Nomor 4 Tahun 2024 sets no PKB late-payment rate itself and delegates collection procedure to a Peraturan Gubernur (Pasal 89 ayat (1)); its 'denda 2% sebulan' in Pasal 88 ayat (5) applies only to failure to file an SPTPD for self-assessed taxes, not to PKB, and its 0.6% per month in Pasal 91 ayat (9) applies only to approved instalments or deferrals. No extra percentage surcharge applies to late PKB..

Work out the late-tax penalty ↗

Frequently asked questions

How do I check my vehicle tax in West Sulawesi online?

Open Bapenda Sulbar's SIMOTO page at https://simoto.bpkpd.sulbarprov.go.id/. The DC prefix is preset; enter the plate number (up to 4 digits) and the letter suffix to see the PKB information. Payment is made at a Samsat office, a Samsat Keliling (mobile) unit or a Samsat outlet, in cash or by QRIS. Private owners can also check and pay with the SIGNAL app (Korlantas).

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

Under West Sulawesi Regional Regulation (Perda) No. 4 of 2024, Article 7, PKB is 1% and there is no progressive rate: a second or further vehicle is also taxed at 1%. Public transport, employee and school transport, ambulances, fire engines, social/religious bodies and central and regional government vehicles pay 0.5%. Opsen PKB of 66% of the PKB due goes to the regency on top of PKB (for example under the Mamuju Perda 10/2023 and the Polewali Mandar Perda 1/2024).

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

There was, but it has ended. The 2026 mid-year programme 'Bebas & Diskon Pajak Kendaraan', under West Sulawesi Governor Decree No. 389 of 2026, ran from 8 June to 30 September 2026, and Bapenda Sulbar confirmed it officially ended on 30 September: late fines on PKB due in 2025 or earlier were waived in full, those arrears were discounted by 50%, the first year's PKB was discounted by 50% for vehicles moving to a DC plate, and past SWDKLLJ fines were waived. Follow Bapenda Sulbar's website and official account (@bapendasulbar) for any new programme.

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

West Sulawesi Governor Regulation No. 12 of 2025, Article 51(6), sets interest of 1% per month on the unpaid or underpaid PKB, from the due date to the payment date, for at most 24 months, with part of a month counted as a full month, billed by STPD. The 2% per month fine in Perda 4/2024 Article 88 applies only to self-assessed taxes filed by SPTPD, not to PKB. Until 30 September 2026, fines on PKB due in 2025 or earlier are waived under the Bebas & Diskon programme.

Related guides

Pay annual vehicle tax with SIGNAL

Transfer ownership of a used vehicle

Vehicle tax in other provinces

Sources and review

Reviewed . Provincial programmes change often; the Samsat notice and the provincial Bapenda take precedence.

  1. Perda Provinsi Sulawesi Barat Nomor 4 Tahun 2024 tentang Pajak Daerah dan Retribusi Daerah (JDIH BPK, detail) ↗peraturan.bpk.go.id · Accessed 25 September 2026
  2. Perda Provinsi Sulawesi Barat Nomor 4 Tahun 2024, salinan PDF (JDIH BPK) ↗peraturan.bpk.go.id · Accessed 25 September 2026
  3. Pergub Sulawesi Barat Nomor 12 Tahun 2025 tentang Pelaksanaan Pajak Daerah (JDIH BPK, detail) ↗peraturan.bpk.go.id · Accessed 25 September 2026
  4. Pergub Sulawesi Barat Nomor 12 Tahun 2025, PDF (JDIH BPK) ↗peraturan.bpk.go.id · Accessed 25 September 2026
  5. Perda Kabupaten Mamuju Nomor 10 Tahun 2023 tentang Pajak Daerah dan Retribusi Daerah (JDIH BPK, detail) ↗peraturan.bpk.go.id · Accessed 25 September 2026
  6. Perda Kabupaten Mamuju Nomor 10 Tahun 2023, PDF (JDIH BPK; opsen PKB 66%) ↗peraturan.bpk.go.id · Accessed 25 September 2026
  7. Perda Kabupaten Polewali Mandar Nomor 1 Tahun 2024 tentang Pajak Daerah dan Retribusi Daerah (JDIH BPK, detail) ↗peraturan.bpk.go.id · Accessed 25 September 2026
  8. Perda Kabupaten Polewali Mandar Nomor 1 Tahun 2024, PDF (JDIH BPK; opsen PKB 66%) ↗peraturan.bpk.go.id · Accessed 25 September 2026
  9. JDIH BPK: daftar peraturan Provinsi Sulawesi Barat tahun 2026 ↗peraturan.bpk.go.id · Accessed 25 September 2026
  10. JDIH BPK: daftar peraturan Provinsi Sulawesi Barat tahun 2025 ↗peraturan.bpk.go.id · Accessed 25 September 2026
  11. JDIH Provinsi Sulawesi Barat: Daftar Inventaris Keputusan Gubernur (Kepgub 389/2026, 356/2026, 464/2026) ↗jdih.sulbarprov.go.id · Accessed 25 September 2026
  12. JDIH Provinsi Sulawesi Barat: daftar Peraturan Daerah ↗jdih.sulbarprov.go.id · Accessed 25 September 2026
  13. Badan Pendapatan Daerah (Bapenda) Provinsi Sulawesi Barat ↗bapenda.sulbarprov.go.id · Accessed 25 September 2026
  14. Bapenda Sulbar: banner 'Bebas & Diskon Pajak Kendaraan - Program Spesial Pertengahan Tahun 2026' (8 Juni-30 September 2026) ↗cloudfiles.website.sulbarprov.go.id · Accessed 25 September 2026
  15. Bapenda Sulbar: UPTD Samsat Majene percepat informasi program pembebasan pajak (11 Juni 2026; Kepgub 389/2026) ↗bapenda.sulbarprov.go.id · Accessed 25 September 2026
  16. Bapenda Sulbar: Pembebasan pajak jadi momentum, Samsat Mamuju gandeng Pemkab optimalkan opsen PKB dan BBNKB (8 Juni 2026) ↗bapenda.sulbarprov.go.id · Accessed 25 September 2026
  17. Bapenda Sulbar: Program diskon pajak, penerimaan hari pertama Rp508 juta (9 Juni 2026) ↗bapenda.sulbarprov.go.id · Accessed 25 September 2026
  18. Bapenda Sulbar: Samsat Mamasa, diskon PKB 50 persen tahun pertama untuk mutasi ke pelat DC (10 Juli 2026) ↗bapenda.sulbarprov.go.id · Accessed 25 September 2026
  19. Bapenda Sulbar: Bebas denda dan diskon PKB jadi magnet, pembayaran tunai dan QRIS (16 Juli 2026) ↗bapenda.sulbarprov.go.id · Accessed 25 September 2026
  20. Bapenda Sulbar: Evaluasi relaksasi pajak (18 Agustus 2026) ↗bapenda.sulbarprov.go.id · Accessed 25 September 2026
  21. Bapenda Sulbar: Samsat Keliling Karossa, relaksasi PKB berakhir 30 September (22 September 2026) ↗bapenda.sulbarprov.go.id · Accessed 25 September 2026
  22. Bapenda Sulbar: Rencana insentif pajak untuk Desil 1 sd Desil 4 (22 September 2026) ↗bapenda.sulbarprov.go.id · Accessed 25 September 2026
  23. Bapenda Sulbar: Evaluasi aplikasi SIGNAL 2026 di Makassar (13 September 2026) ↗bapenda.sulbarprov.go.id · Accessed 25 September 2026
  24. Bapenda Sulbar: Finalisasi integrasi SIMOTO dengan Bank Sulselbar untuk pembayaran PKB via SIGNAL (31 Juli 2026) ↗bapenda.sulbarprov.go.id · Accessed 25 September 2026
  25. Bapenda Sulbar: Minta restu Kemendagri untuk perluasan pajak dan retribusi (1 April 2026) ↗bapenda.sulbarprov.go.id · Accessed 25 September 2026
  26. SIMOTO - Cek Data Kendaraan (Bapenda Provinsi Sulawesi Barat) ↗simoto.bpkpd.sulbarprov.go.id · Accessed 25 September 2026
  27. Google Play: SIGNAL - Samsat Digital Nasional ↗play.google.com · Accessed 25 September 2026
  28. Bapenda Sulbar: hari terakhir program bebas dan diskon PKB (30 September 2026) ↗bapenda.sulbarprov.go.id · Accessed 1 October 2026

Vehicle tax in other provinces