PBBKB dan BBNKB 2015

PAJAK BAHAN
BAKAR
KENDARAAN
BERMOTOR
TIM DOSEN PDRD DIA FISIP UI

ALASAN TEORETIS
 Penggunaan jalan raya menimbulkan biaya

(cost) langsung dan tidak langsung.
1. Biaya langsung yaitu : kerusakan terhadap
badan jalan sehingga menimbulkan biaya
bagi pemerintah.
2. Biaya tidak langsung (spillover cost) antara
lain yaitu : polusi (udara & suara) dan
kemacetan

Jenis-jenis Pungutan (1)
Jenis-jenis pungutan atas penggunaan jalan
raya :
1. Motor Fuels Tax (Pajak Bahan Bakar

Kendaraan Bermotor);
2. Motor Vehicle Licence Tax (Pajak Lisensi
Kendaraan Bermotor);
3. Licence Tax ( Pajak atas SIM);
4. Motor Vehicle Purchase Tax (Pajak atas
Pembelian Kendaraan Bermotor)
(Cauley, 1960)

Jenis-jenis Pungutan (2)
Jenis-jenis pungutan yang terkait dengan
penggunaan jalan raya di Indonesia adalah:
1. Pajak Kendaraan Bermotor (PKB)
2. Bea Balik Nama Kendaraan Bermotor (BBNKB)
3. Pajak Bahan Bakar Kendaraan Bermotor
(PBBKB)
Ketiga jenis pajak tersebut baik dalam UU No 34
Tahun 2000 maupun UU No 28 Tahun 2009
merupakan jenis pajak Provinsi.

EXTERNALITIES (1)

In economics, an externality is an impact on any

party not directly involved in an economic
decision. An externality occurs when an economic
activity causes external costs or external
benefits to third party stakeholders who did not
directly affect the economic transaction.

Another term that often replaces externality is

spillover. One may see the words "spillover costs"
or "spillover benefits". Although they sound less
technical, the two terms are interchangable for
externality..

EXTERNALITIES (2)
Basically, the producers and consumers in a

market either do not bear all of the costs or do not
reap all of the benefits of the economic activity.

For example, manufacturing that causes
air pollution imposes costs on others, while
planting forests (rather than other agricultural
activities) would improve the water quality of
those downstream

Earmarked Tax pada PBB
KB
Secara teoritis, salah satu alasan pemungutan

PBB KB adalah karena penggunaan bahan bakar
kendaraan bermotor menimbulkan externalitas
negatif berupa pencemaran udara.
UU No 28 Tahun 2009 tidak mengatur tentang
alokasi penggunaan pendapatan PBB KB untuk
mengatasi dampak negatif yang ditimbulkan.
Tidak terdapat jaminan bahwa pemerintah daerah
akan mengalokasikan dana untuk mengatasi
pencemaran udara yang ditimbulkan oleh
penggunaan bahan bakar kendaraan bermotor.

Pengaturan PBB KB dalam UU
No 28 Tahun 2009 (1)
Objek Pajak (Pasal 16)
“Objek Pajak Bahan Bakar Kendaraan
Bermotor adalah Bahan Bakar Kendaraan
Bermotor yang disediakan atau dianggap
digunakan untuk kendaraan bermotor,
termasuk bahan bakar yang digunakan untuk
kendaraan di air.”

Pengaturan PBB KB dalam UU No 28
Tahun 2009 (2)
1) Subjek Pajak Bahan Bakar Kendaraan Bermotor adalah

konsumen Bahan Bakar Kendaraan Bermotor.
2) Wajib Pajak Bahan Bakar Kendaraan Bermotor adalah
orang pribadi atau Badan yang menggunakan Bahan
Bakar Kendaraan Bermotor.
3) Pemungutan Pajak Bahan Bakar Kendaraan Bermotor

dilakukan oleh penyedia Bahan Bakar Kendaraan
Bermotor.
4) Penyedia Bahan Bakar Kendaraan Bermotor sebagaimana
dimaksud pada ayat (3) adalah produsen dan/atau
importir Bahan Bakar Kendaraan Bermotor, baik untuk
dijual maupun untuk digunakan sendiri. (Pasal 17)

Pengaturan PBB KB dalam UU No 28
Tahun 2009 (3)
Dasar Pengenaan Pajak (Tax Base)
Dasar pengenaan Pajak Bahan Bakar
Kendaraan Bermotor adalah Nilai Jual Bahan
Bakar Kendaraan Bermotor sebelum
dikenakan Pajak Pertambahan Nilai. (Pasal 18)

Pengaturan PBB KB dalam UU No 28
Tahun 2009 (4)
Tarif Pajak (Tax Rate) Pasal 19
 Tarif Pajak Bahan Bakar Kendaraan Bermotor
ditetapkan paling tinggi sebesar 10% (sepuluh

persen).
 Khusus tarif Pajak Bahan Bakar Kendaraan Bermotor
untuk bahan bakar kendaraan umum dapat
ditetapkan paling sedikit 50% (lima puluh persen)
lebih rendah dari tarif Pajak Bahan Bakar Kendaraan
Bermotor untuk kendaraan pribadi.
 Pemerintah dapat mengubah tarif Pajak Bahan Bakar
Kendaraan Bermotor yang sudah ditetapkan dalam
Peraturan Daerah dengan Peraturan Presiden.

Pengaturan PBB KB dalam UU No 28
Tahun 2009 (5)
Kewenangan Pemerintah untuk mengubah tarif

Pajak Bahan Bakar Kendaraan Bermotor
dilakukan dalam hal:
terjadi kenaikan harga minyak dunia melebihi
130% (seratus tiga puluh persen) dari asumsi
harga minyak dunia yang ditetapkan dalam
Undang-Undang tentang Anggaran Pendapatan

dan Belanja Negara tahun berjalan; atau
diperlukan stabilisasi harga bahan bakar minyak
untuk jangka waktu paling lama 3 (tiga) tahun
sejak ditetapkannya Undang-Undang ini.

Pengaturan PBB KB dalam UU No 28
Tahun 2009 (6)
Dalam hal harga minyak dunia sebagaimana

dimaksud pada ayat (4) huruf a sudah normal
kembali, Peraturan Presiden sebagaimana
dimaksud pada ayat (3) dicabut dalam jangka
waktu paling lama 2 (dua) bulan.
Tarif Pajak Bahan Bakar Kendaraan Bermotor
ditetapkan dengan Peraturan Daerah.

Penghitungan PBB KB
Pajak Terutang = Tarif Pajak x DPP
= Tarif Pajak x NJBBKB
Contoh :

Harga jual premium Rp. 4.500,- per liter termasuk
PPN dan PBB KB, apabila asumsi tarif 5%, maka
PBB KB terutang dapat dihitung sebagai berikut:
=5% x 100/115 x Rp. 4.500,= 5/115 x Rp. 4.500,= Rp. 195,65 (Pembulatan 2 angka di belakang
koma)

Masa Pajak
Masa pajak adalah setiap bulan
Pelaporan dan penyetoran dilakukan setiap

bulan.

Taxation of Petroleum Products : Kenya Case
Pajak yang dipungut atas produk minyak bumi dapat
mempengaruhi/ berdampak terhadap 3 (tiga) sektor
utama, yaitu :
1. Sektor Transportasi yang antara lain meliputi
transportasi darat, kereta api dan udara.
2. Sektor energi terutama mempengaruhi produksi listrik
3. Sektor Rumah Tangga

Pajak yang dipungut atas produk minyak bumi dapat
dikenakan tarif yang berbeda-beda, sebagaimana yang
terjadi di Kenya.

It is general
to differentiate
tax percentage
Taxation
ofpractice
Petroleum
Productsthe
: Kenya
Case on
petroleum products according to their end uses, as
example for
Kenya (1997) below :

Taxation of Petroleum Products : Kenya Case
 The taxation of oil product as percentages of retail prices,

as illustrated above for Nairobi, may be regarded as
typical example of customary fuel taxation practice. The
heaviest taxes as attached to regular and premium
gasoline which, like non-commercial passenger vehicles,
are often regarded as luxury goods.
 Automotive diesel is taxed less severely because of its
importance in mining and agriculture as well as for goods
transportation by truck.
 Fuel oil, heavy diesel, and especially LPG serve primarily
in the generation of electricity and for driving industrial
process.
 Kerosene, which is used mainly by lower income groups,
frequently untaxed, both for social reasons and to help
prevent massive deforestation.

Taxation of Petroleum Products : Kenya Case
The main statement of the above diagrams is to delimit the
ranking
of taxation on petroleum products, i.e. :
 Of all fuels, transport fuels carry the highest taxation.

 Industrial fuels are taxed less.
 Cooking energy may be tax-exempt or even subsidizes.

Some Related issues &
Practices

Taxation of motor vehicle fuels is justifiable for

both resource allocation reasons and as a benefit
levy related to the public provision of roads.
 In fact, the failure to impose these user taxes
would artificially cheapen transport costs and
distort resource allocation decisions.
 An element of equity and ability-to-pay also enters
into the equation, as individual vehicle owners are
likely to do more driving the higher income level.
Moreover, automobile ownership is generally a
direct function of income levels.
 Rates are almost universally specific, but often
are not sufficiently adjusted upward in response to
inflation, thereby causing a loss in the real values
of revenues generated and distorting resources

Some Related issues &
Practices
Regional (and national) government

around the world impose excise-type levies
on fuel consumption. This tax usually
levied at the provincial or state level (as
opposed to the municipal level) due to the
spillover effects that would occur if
imposed within the limited geographical
boundaries of one municipality.
For example, since 1956 the United States
central (federal) government’s excise tax
on gasoline (and other goods such as tires
and trucks) has been earmarked for a
special trust fund to finance the interstate
highway system. Additionally, all 50 states
also impose specific rate excises on motor

The Basic Idea of Fuel Taxation
as Policy Instrument
1) Recovering variable costs.
2) Improving efficiency.
3) Protecting instrument.

Fuel Taxes as Part of Transport Demand
Management

Potential Revenues from Fuel Taxation
 All such revenue estimate should be based on fuel

consumption volumes and expressed in liters per year.
 For cases which statistical data on annual fuel
consumption are restricted, unreliable or even non
existent (holds true in many developing countries),
estimates can instead be based on the number of
vehicle, mileage/distance traveled per year each type of
vehicle, and average fuel consumptions (e.g., per 100
km).

State Expenditure out of Fuel Taxes
 Contrary to the traditional belief that all taxes from

whatever source have to merely satisfy the common
state revenue budget, it is understood that nowadays –
pursuant to the general goal of economic growth – the
allocation of taxes has to follow certain principle.
 In the case of transport fuel taxes 5 principles (called
concepts) have to be considered and applied in strict
hierarchal order.

The Transport Fuel Taxes Principles (Concepts)
1.
2.
3.
4.
5.

The user-pays concept for the “road fee.”
The road network concept for limited crosssubsidization.
The sector concept : “transport finance transport” for
the balance of state transport budgets.
The concept of surplus “luxury” taxation of gasoline for
non-commercial (private) passenger vehicles.
The commercial VAT concept of value added tax, or
sales tax, for general state taxation purposes.

Optional Features to Implement Fuel Taxation
 Differentiating by fuel type
 Differentiating by emissions