Bermotor dan Bea Balik Nama Kendaraan Bermotor Tahun 2018 rnaka penghitungan dasar pengenaan Pajak
SALINAN
MENTERI DALAM NEGERI
REPUBLIK INDONESIA
PERATURAN MENTERI DALAM NEGERI REPUBLIK INDONESIA
NOMOR 33 TAHUN 2018
TENTANG
PERUBAHAN ATAS PERATURAN MENTERI DALAM NEGERI NOMOR
5 TAHUN 2018 TENTANG PENGHITUNGAN DASAR PENGENAAN PAJAK
KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR
TAHUN 2018
DENGAN RAHI\{.P.T TUHAN YANG MAHA ESA
MENTERI DALAM NEGERI REPUBLIK INDONESIA,
Menimbang
:
a.
bahwa dengan adanya penambahan jenis, merek, tipe
dan nilai jual kendaraan bermotor yang belum ditakukan
penghitungan dasar pengenaan Pajak Kendaraan
Bermotor dan Bea Balik Nama Kendaraan Bermotor,
perlu menetapkan dasar penghitungan jenis barunya;
b.
bahwa untul< melaksanakan ketentuan Pasal 15
Peraturan Menteri Dalam Negeri Nomor 5 Tahun 2018
tentang Penghitungan Dasar Pengenaan Pajak Kendaraan
Bermotor dan Bea Balik Nama Kendaraan Bermotor
Tahun 2018 rnaka penghitungan dasar pengenaan Pajak
Kendaraan Bermotor dan Bea Balik Nama Kendaraan
Bermotor jenis baru ditetapkan oleh Menteri Dalam
Negeri;
c.
bahwa berdasarkan pertimbangan
sebagaimana
dimaksurj dalam huruf a dan huruf b, perlu menetapkan
Peraturan llenteri Dalam Negeri tentang Perubahan atas
Peraturan Menteri Dalam Negeri Nomor 5 Tahun 2018
tentang Penghitungan Dasar Pengenaan Pajak Kendaraan
-2Bermotor dan Bea Balik Nama Kendaraan Bermotor
Tahun 2018;
Mengingat
1.
Undang-Undang Nomor
39 Tahun 2008
tentang
Kementerian Negara (Lembaran Negara Republik
Indonesia Tahun 2008 Nomor 166, Tambahan Lembaran
Negara Republik Indonesia Nomor 4916);
c
Undang-Undang Nomor
22 Tahun 2009 tentang Lalu
Lintas dan Angkutan Jalan (Lembaran Negara Republik
Indonesia Tahun 2009 Nomor 96, Tambahan kmbaran
Negara Republik Indonesia Nomor 5025);
.r.
Undang-Undang Nomor 28 Tahun 2009 tentang Pajak
Daerah dan Retribusi Daerah (Lembaran Negara Republik
Indonesia Tahun 2009 Nomor 130, Tambahan Lembaran
Negara Republik Indonesia Nomor 5O49);
4.
Undang-Undang Nomor 23 Tahun 2Ol4 tentang
Pemerintahan Daerah (Lembaran Negara Republik
Indonesia Tahun 2014 Nomor 244, Tambahan Lembaran
Negara Republik Indonesia Nomor 5587) sebagaimana
telah beberapa kali diubah, terakhir dengan UndangUndang Nomor 9 Tahun 2015 tentang Perubahan Kedua
atas Undang-Undang Nomor 23 Tahun 2014 tentang
Pemerintahan Daerah (Lembaran Negara Republik
Indonesia Tahun 2015 Nomor 58, Tambahan Lembaran
Negara Republik Indonesia Nomor 5679);
5. Peraturan Menteri Dalam Negeri Nomor
5 Tahun 2018
tentang Penghitungan Dasar Pengenaan Pajak Kendaraan
Bermotor dan Bea Balik Nama Kendaraan Bermoto.r
Tahun 2Ol8 (Berita Negara Republik Indonesia Tahun
2018 Nomor 144);
MEMUTUSI(AN:
Menetapkan
:
PERATURAN MENTERI DALAM NEGERI TENTANG
PERUBAHAN ATAS PERATURAN MENTERI DALAM NEGERI
NOMOR 5 TAHUN 2018 TENTANG PENGHITUNGAN DASAR
PENGENAAN PAJAK KENDARAAN BERMOTOR DAN BEA
BALIK NAMA KENDARAAN BERMOTOR TAHUN 2018.
-3Pasal I
Lampiran Peraturan Menteri Dalam Negeri Nomor 5 Tahun
2OLa tentang Penghitungan Dasar Pengenaan Pajak
Kendaraan Bermotor dan Bea Balik Nama Kendaraan
Bermotor Tahun 2018 (Berita Negara Republik Indonesia
Tahun 2OlA Nomor l44l diubah, sehingga menjadi
sebagaimana tercantum dalam Lampiran yang merupakan
bagian tidak terpisahkan dari Peraturan Menteri ini.
Pasal II
Peraturan Menteri ini mulai berlaku
diundangkan.
pada
-4-
Agar setiap orang mengetahuinya, memerintahkan
pengundangan Peraturan Menteri ini dengan penempatannya
dalam Berita Negara Republik Indonesia.
Ditetapkan di Jakarta
pada tanggal 25 April 2018.
MENTERI DALAM NEGERI
REPUBLIK INDONESIA,
ttd
TJAHJO KUMOLO
Diundangkan di Jakarta
pada tanggal 8 Mei 2018.
DIREKTUR JENDERAL
PERATURAN PERUNDANG-UNDANGAN
KEMENTERIAN HUKUM DAN HAK ASASI MANUSIA
REPUBLIK INDONESIA,
ttd
WIDODO EKATJAHJANA
BERITA NEGARA REPUBLIK INDONESIA TAHUN 2018 NOMOR 612.
Salinan sesuai dengar, aslinya
Kepala Biro Hukum,
Dr. Widodo Sieit Pudjianto.SH, MH
Pembina Utama Madya (lV/d)
NIP. 19590203 198903 1 001.
LAMPIRAN
PERATURAN MENTERI DALAM NEGERI REPUBLIK INDONESIA
NOMOR 33 TAHUN 2OI8
TENTANG PERUBAHAN ATAS PERATURAN MENTERI DALAM NEGERI NOMOR
5 TAHUN 2018 TENTANG PENGHITUNGAN DASAR PENGENAAN PAJAK
KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR
TAHUN 2018
JENIS KENDARAAN BERMOTOR DAN NILAI JUAL UBAH BENTUK
KENDARAAN BERMOTOR
A. JENIS KENDARAAN BERMOTOR
1.
NO
JENIS: MOBIL PENUMPANG
XODINC
-
SEDAN
MEREK
TYPE
TlI BUAT
3
I
101054 22632
2
101054 22432
3
101054 22732
DP PTiB
8
626,000.000
1,025
641,650,000
2018
626,000,000
1,025
641,650,000
20la
627,000,000
t.025
642.675,000
9,?9!._o.
20la
717.000,0oo
1,025
734,925,000
32OD CKD
t01054 28632
EOBOT
20i8
320D
BMW
NJ}(B
5
320t
A/T
c(D A/T
j4llr_u,.Bl9Yg-ry-I
5
10t054 22a32
320t N20 CKD A/T
2014
636,000,000
1.025
651,900,000
6
r01054 22932
33OI CKD A,/T
2018
766,000,0o0
1,025
785,150,000
101054 23032
1l9lg.!tolt!l[P
2018
95t,000,000
1,025
974.775.OOO
101054 23132
a28l coNvERnBLE
r8
854,000,000
1,o25
475,350,000
l0lo54 23232
.2AI CRAN COU9E A/T
20t8
744,OOO.000
1,025
l0
r0totr
43OI CONVERTIBLE
120,0@,000
1,025
lt
101054 23332
439,000,000
1,025
8
22532
A/T
2018
4351COUPEA/T
20 ra
/T
20la
BMW
52OD
t2
101054 23432
l0lo54 23532
1t
101054 23632
BMW
l5
l0t05.r 31332
BMW
440t couPE
I
:
803,600,000
I
.
148.000.000
459,975,000
l
120,000,000
t.o25
20t8
aTa,mo.ooo
1.025
520D CrD A/T
2014
878,000,000
1,025
899,950,000
520D G30 C(D A/T
2018
878,000,000
1,025
899,950,000
r,02s
499,950.000
A/r
r0r054 23732
uMw
520r A/T
101054 23a32
BMW
q?q!c!!q
144,000,000
399,9sO,000
2018
878,000.0@
2018
567,000,0@
1,025
541,175,000
i2Lc!q!!q 4,!
2018
474,000,000
r,o2s
sss.iso.ooo
-s-2_9f9!qll1
530t c(l) A/T
20t8
65I,000,000
1.025
667.275.000
20ra
999.000,000
1,025
1,023,975,000
101054 31032
5J0t uMoustNE -1/T
20la
L 197,000,000
1,025
| ,226,925,Ol)O
t01054 2a732
535t A/T
5
101054 31632
19
r01054 23932
BMW
20
101054 31232
Bli,w
21
^r"t
20
BMW
l3
l6
!1f,__,
23
r01054 24032
2.1
101054 24132
25
10to54 24232
BMW
BMW
ryr
____
20la
1,057,000,000
1,025
1,083.425.000
640t couPE A/T
2018
1,509,000,000
1,025
1,546.725,000
g9r_984N
2018
I, 143,000,000
1,025
I
l8
l 49l,0@,000
1,025
1.52a,275,000
t,025
1,524,275,000
999.i9.1/r_
7301r A/T
20
,
I7 1,575,000
26
ro1054 24432
730LI C12 CKD A/T
20r8
I
,491 ,OOO,000
27
lol054 24332
74OLt7E22 A/T
20t8
1
,7 r
r.0@.000
1,025
t.753,775,O00
20ra
I ,71
1,000,000
1,025
1.753.775.000
r0t054 28932
29
10105{ 29032
740Lt Gl2 CKD A/T
20ta
r,916,000.000
|,o25
l963.900.000
30
r0t05t
750LI A/T
2014
3,305,000.000
t,025
3,36?,625,000
3, 1oo,000,000
i,025
3, 177,300,000
29132
3l
l0lo54 26432
BMW
lE-lHp-ryr
_
2018
32
101054 22132
BMW
M2 COUPE A/T
2014
1,209,000,000
r,02s
1,239,225,O1O
33
101054 24632
BMW
.Y1.r/I-_
_...............
2018
1,755,000,000
1,025
t,798,475.000
10105.124732
BMW
I!{ cglrPE^/r
2014
I,433,000.000
1,025
1,478,425,000
35
r0105124632
M1 OTS COUPE A/T
20t8
2,23s,0@,Oq)
1,025
2,290,a?5,000
36
r0r05.r 24932
M5 A/'T
20
x.217 ,200,OOO
3?
101054 25032
3a
10105a 25132
t8
3.r6a_0@.000
r,o2s
20la
2,494,00O,000
t,025
:1,s56,3so,000
M6 GRA^I COUPE A/T
20la
2.650,000,000
r.025
2,7 16,250,OuO
BMW
101054 3l132
BMW
MT6OUXDRI!EAlT
2Cl8
4,249,000,000
1.o25
{,355,225,000
10r054 25232
BMW
?, SDRM.2O|-A/T_
201A
840,000,000
1,025
902,000,000
r0r09l
22349
DAIHATSU
20ta
326,000,000
t,025
334,150,000
42
101091 22449
DAIHATSU
!4!998!:Ilt? u/r
20la
320.000,000
1,02s
328,000,000
43
rollta
180
MUST'NG 2,3AT
20ra
739,000.000
1,025
757,475,000
10tu6
17912
FORD
MUSTANC GT A1
2018
943,000 000
1.025
966.575,000
HONDA
ACCORD CR2
20t8
410,000.ar00
1,025
420,250,000
39
45
r2
r0l167 39649
2,{ \fTI AT
-6-
NO
tioolNG
MEREX
TIPE
TH BUAT
NJKB
BOB(}T
t0l167 39749
HOtiDA
ACCORD CR2 2.4 VN.L AT
2014
500,000,000
1,02s
512,500,000
tott67
HONDA
CITY GM6 I.5 ECVT
20r8
251,000,000
r,025
257,275,U)O
48
HONDA
CITY
49
HONOA
42749
GM6 I .5 E M]
20
r8
GM6 I,5 RS CVT
20
r8
50
l0I167 4254S
HONDA
cM6
5r
10I167 42449
HONDA
ctTY GM6
10r 167 50049
5-l
l
5S
HONDA
HONDA
IIYIJNOAI
EI.ANTRA I.6 MT
lott77
17a73
i]YUNDAI
57
tott77 t9275
|IYIJNDAI
1.5
TC CVT ES
ISO
20ta
61
IOt215 07275
{I'IJNDAI
t012r5 0467s
10148907449
-EXUS
20
l8
20
t8
Rlo l-4 AT
20
RIO 1-4 MT
2014
ES250A/T
20la
CS3OO F.SPORT
r0l4a9 06349
LEXUS
cs3@ LUXURY 4X2 A/T lARLloR,BEzOtl
4X2 A/T IARLlOR.BEZOT)
t8
2018
A/'t IURZIOOR,ACUAHOI
78
1,025
149.650,000
r.025
139.400,0OO
55S.000.000
I
63t.000.000
1.02s
604,OOO.000
1,025
604.850,000
2.r59,675.000
t o25
2.279.000.000
I 025
2014
2.O99.000.000
I
oHtBLt s3.OL
20Ia
I
GFIANTOURISMO MC SIRADA 4.7L
20la
2 616
I _0
14.000.000
,034,000,000
0{)0
x)
LEVANTE 3 O AT
2014
I
QUATTROPORTE 3.('L
2014
rJ47,000,000
.170.0oo.000
O23
1.025
1,025
I.059.850.OOO
r.025
2.641.400,000
I
O25
1.199,250.000
r,025
!.42L675 000
101249 01930
MASERAT]
QUATTROPORTE GTS 3.8L
20r8
2,223,000,000
L025
2
MASER T]
QUATIROPORIE S 3,OL
2018
I
,670,OOO,000
t,025
r.71 I .750.0m
5
rsD RHD (CE248al6E
T-GSC2RAY
2018
1,025
455.t00,000
1.025
455.100,000
l0l253lq7{s
MX,5 2DR OPEIT RiID ICE2ooOI 6EAT.NB2TRAA
UX.s 2DR OPEN RHD ICE2OOOI 6EAT,NC9!'RAU
a3
t0r253 22049
!IX.s 2DR OPEN RHD (CE2@O) 6EAT.ND2NRAY
20la
a4
101255 711672
VERCEDES BENZ
lUG
2018
85
101255 60932
\,lERCEDES BENZ
-^
200 AT {W2051 CIO
2018
643.000 0{)0
86
tot255 ?0732
\,IERCEDES BENZ
:
200 couPE tc205lAT cBU
20
r8
499.000 000
87
101255
132
MERCEOES BENZ
c
25O
2018
791.000.000
101255 61432
UERCDTJES BENZ
C 25O ESIATE AT 15205) CBU
2018
945.000.o00
A/T (w205rCKD
20la
6t
AT {w20s) CKD
101255 69932
VIERCEDES BENZ
C 3OO
!01255 70432
qERCEDES BENZ
c 300 cABRloLEr {A2ost 1T CBU
lot255
67
t32
2014
GT-S AT {Ct9otCBU
c 3oo couPE
20
\a
20
r8
{c205t /TcBU
604.000
mo
623,200,000
355.000.000
t.o25
342,000,000
1.025
t,025
427.000 000
I
I
s68.625,000
1,025
1.025
cl.?t 2oo AT (c I r?t cBU
93
toI255 61532
MERCEDES BENZ
CLA 2@ SHO(/NNG
10I255 58132
MERCEOES AENZ
cts 4@
10I255 70932
MERCEDES AENZ
E
20O AT (W2l3t CKD
201a
i01255 67732
MERCEDES BENZ
E
250 A/T{W2l3tCBU
2018
I01255 71O32
MERCEDES BENZ
E
250 AT {W2l3j CI{D
20r8
1.007.000.om
101255 67432
MERCEDES BENZ
E
3OOA/TtW2I3t CBU
2014
1.241.000.000
I
101255 7l t32
MERCEDES BENZ
e
3oo A/T (w2 13) cKD
201a
1 r 47.000_000
1,025
MERCEDES BENZ
E 3OO
1345,0o0.000
1,025
to1255 62732
MERCEDES BENZ
UAYBACH S
lo \255 67232
UERCEDES BENZ
100
103
t04
MERCEDES BENZ
101255 7t232
AT 4C22ICBU
20
IO C43 4M COUPE AT
_
r8
.394_000.000
l
899.000,000
1,025
921.475 0{)0
1,025
1.047.525.000
5.75q.000 000
_.
20r8
636.525 000
690,450.000
OOO
2018
HS6aO
g43l!l-1!L929_1-99y*-
674.Om
I
COUPE A/T (C23E, CBU
5OO
1,025
2018
lc2la)cBU
447,675,OttO
t,r70,550_ooo
MERCEOES AENZ
AT
410,775,0@
O25
101255 58032
AT TXIITI CAU
700,075.000
921,475.000
1 t 42.1OO.00()
1.052.000.000
4_454.650.000
025
92
BR I(E
274.575.$J)
20la
101253 19649
10.2
2.r5r.475.0oo
101249 02030
80
99
619.100.000
1.02s
2014
]HIBLI3.OL
357 ?15 000
O25
102S
A/T IVXFASR-AEUGTI
101253 21s49
al
135.300.OOO
146,000,000
.443.000.000
"Ss@H EXECLIIIVE 4X2 A/T IGI|FSOR.AEVCIN
10124902330
1.025
1
LEXUS
75
132.000,000
025
1.472.000.0m
70
101249 01630
I
1.02s
2018
!S5OO F-SPOR'I 4X2
73
304.000.000
349,OOO,000
20r8
1s500 ExEcuTt"E 4x2 A/T A,rXFA5oR-AEUOTT
.EXUS
99.42s.600
479,450,000
102S
LLXUS
M^SERATI
I I t,725,000
2.107.000.ooo
69
101249 01430
202.950,000
20ta
6a
7)
343350 000
t.025
20la
LC5oO
LEiUS
1,025
194,000,000
232
858.OOO OOO
SONAT' 2,4 MI IIAXI)
LEXUS
t0l4ag 03249
374.000,000
r,025
l0t4as 0624s
7t
386.425.OO0
2018
LEXUS
t0l4a9 07649
1,02S
ITI I.4 MT NE
tot177 t7515
t01177 l{475
377.000,000
O25
1,025
GENESIS 3,A AT
675ffi
I
2018
10rt77 t7675
60
40.EJ!,000
227.OOO.OOO
ltr__
4
Ilt-l
56
20la
l.5TC Cvr 1500
to t \77 t7475
CMC
235.OOO OOO
tfT
10116? 50t49
249,0?5.000
270.600.0@
1.5 S CVT
HONDA CrVtC
5S
1,025
1,304,000.000
O25
1
.032, 175.000
O25
i,o25
5.O72.725 o00
1,025
s,902,975.000
I
I,244,350,000
O2S
1,02s
-7
NO
IiODINO
MEREI(
2
3
-
ftFE
TH BUA'[
NJKB
BOBOT
DP PKB
5
r05
10
t255 6S232
MERCEDES BENZ
MERCEDES-AMG C 63 AT (W205t CBU
2018
2.690,@O,000
1,025
2.737 .250,OOO
r06
t01255 67432
MERCEDES BENZ
MERCEDES-AMG Cr.A 45 ICr l7) A/T CBU
2018
I
.
187,000,000
1,025
1,216.675,000
107
101255 71332
MERCEDES BENZ
MERCEDES AMC E 43 4M AT l1r2l3)CBU
2018
I
.664,OOO,000
1,025
r,705,600,000
l0a
rot255 70232
MERCEDES BENZ
MERCEDES.AMG GT R ICI9OI A/TCBU
2014
5,039.00O.000
t,025
5,
t09
r0t255 69532
MERCEDES BENZ
MERCEDES.AMG S 63 COUPE A/T IC217I CBU
20la
t,453,000,000
1,025
5,549,325,000
ll0
101255 69332
1lt
164,975,000
MERCEDES.AMG SLC 43 A/T{R172I CBU
20ta
I
,430,000,000
1,025
1.465,750.000
MERCEDES BENZ
s 4oo L AT (V222) CXD
2014
2,006.000,OOO
I,025
2,056.150,O00
112
101255 71432
MERCEDES BENZ
s 45O L AT (V222t CtaD
2014
2, I t
1,025
2,166,850,0oo
l13
101255 59532
MERCEDES BENZ
s 50o LAT lv22?tCIID
20la
3,239,000.000
1,025
3,319,975,000
MERCEDES AENZ
sL 40o A/T{R231) CEU
20la
I
,453,000,000
t.02s
1,899,325,000
MERCEDES BENZ
sLc 2@ A/T (R172' aBU
2018
I
,
169,000,000
LO25
LI94,225,000
II4
4.000,000
l15
101255 69432
ll6
101704
fi)t l5
MCLAREN
540C AT
2018
3, I
50,000,000
1,02s
3,228,750,000
t17
l0l?04 00215
MCLAREN
5705 AT
2018
3.825,OO0,000
1,025
3.920.62s,000
l18
t01704 @315
MCI-AREN
20la
3.870,OOO,OOO
1,025
3.S66.7s0.000
ll9
r0t704 @415
MCLAREN
201a
5,400,000,0oo
t.025
5,535,000,0OO
7OS SPIDER AT
120
tot2a4 70249
NISSAN
ALMER
t2L
lol2a4
703:19
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202255 73t32
MERCEDES AENZ
o 500 u t726 AT CBU
20r8
I
,296,000.000
1,1
1,425,600,000
lLl
202255 73232
MERCEDES BENZ
oc
2018
I
,350,0@,000
lI
t,445,000,000
I
500 RF 2542 ATCAU
l5
202255 73332
MERCEDES BENZ
ocsoo
t6
202255 73432
MERCEDES EENZ
oF 1623
17
202255 73532
MERCEDES BENZ
oF9l7
la
20225s 73632
t9
278,300,000
1.089.000.000
t8
l ,350,000.oo0
1,1
20la
503,000.000
1,1
553,3@,0@
- 4250 MTCBU
20la
327,000,000
I,l
359,700,000
MERCEDES AENZ
oF 917 - s300 MT CBU
2018
344.000,000
1,1
374,400,000
2022ss 73732
MERCEDES AENZ
oF 9 l7-5300 AT CBU
2016
454.000.0o0
1.1
499,400,000
20
202255 73E32
MERCEDES BENZ
oH I 526 MT (CliDl
20la
63.r,000,000
l,l
697.400,000
2t
2022ss 59932
MERCEDES BENZ
oH 1626 L MT lcliDl
20ta
796,000,000
875,600,000
22
202657 030t3
LP
23
202657 031t3
LP 7L3
24
202657 032t3
LPT4O7 EX2 CAB CHS
RF2542 /68ArCBU
RF
Mi
(CBU)
4IO
I
3A E2
20
,/r45,000,000
2018
I I I,Om.@o
I,I
I,t
2018
260,000,ooo
I,I
246,000,0@
2018
117.000,000
I,l
128,700,000
t22,100,000
-20 -
7. JENIS : MOBIL BARANG/BEBAN
NO
KODING
-
PICK UP
TII AUAT
MEREl<
NJ(B
J
7
I
30to79 20212
CHE!'ROLET
COLORADO 2,5 LT DOUBLE CABII.I {4X4I
2
301079 20312
CHE!'ROLET
COLORADO 2,8L HICH COUNIIY DOUELE CABIN (4X4IA/T
3
30109r 17649
30109I 1a049
M/T
S{OTRP-TMREJJ HC
DAIIIATSU
30109r 14349
9
2018
369,OOO,OOO
I,O85
400,365,000
2018
471,000,00o
1,085
511,035,000
1,08s
93,310,000
201a
30109I 17a49
30t09125049
DP PKB
BOBOT
2ota
46,ooo,000
I,Oa5
93,3r0,000
2014
90,000,000
1,045
97dso,ooo
2018
95,000,000
1,085
103,075,000
2018
90,000,000
l,oas
20la
S5OlRP.PMRPJ 1,0 iTT
M/I
20Ia
1,O45
301698 oo72s
DFSK
DXXTO2TTYQI 1.3 l4)Q,
r,oa5
at375,O0O
t0
301698 0232s
DFSK
DX
MENTERI DALAM NEGERI
REPUBLIK INDONESIA
PERATURAN MENTERI DALAM NEGERI REPUBLIK INDONESIA
NOMOR 33 TAHUN 2018
TENTANG
PERUBAHAN ATAS PERATURAN MENTERI DALAM NEGERI NOMOR
5 TAHUN 2018 TENTANG PENGHITUNGAN DASAR PENGENAAN PAJAK
KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR
TAHUN 2018
DENGAN RAHI\{.P.T TUHAN YANG MAHA ESA
MENTERI DALAM NEGERI REPUBLIK INDONESIA,
Menimbang
:
a.
bahwa dengan adanya penambahan jenis, merek, tipe
dan nilai jual kendaraan bermotor yang belum ditakukan
penghitungan dasar pengenaan Pajak Kendaraan
Bermotor dan Bea Balik Nama Kendaraan Bermotor,
perlu menetapkan dasar penghitungan jenis barunya;
b.
bahwa untul< melaksanakan ketentuan Pasal 15
Peraturan Menteri Dalam Negeri Nomor 5 Tahun 2018
tentang Penghitungan Dasar Pengenaan Pajak Kendaraan
Bermotor dan Bea Balik Nama Kendaraan Bermotor
Tahun 2018 rnaka penghitungan dasar pengenaan Pajak
Kendaraan Bermotor dan Bea Balik Nama Kendaraan
Bermotor jenis baru ditetapkan oleh Menteri Dalam
Negeri;
c.
bahwa berdasarkan pertimbangan
sebagaimana
dimaksurj dalam huruf a dan huruf b, perlu menetapkan
Peraturan llenteri Dalam Negeri tentang Perubahan atas
Peraturan Menteri Dalam Negeri Nomor 5 Tahun 2018
tentang Penghitungan Dasar Pengenaan Pajak Kendaraan
-2Bermotor dan Bea Balik Nama Kendaraan Bermotor
Tahun 2018;
Mengingat
1.
Undang-Undang Nomor
39 Tahun 2008
tentang
Kementerian Negara (Lembaran Negara Republik
Indonesia Tahun 2008 Nomor 166, Tambahan Lembaran
Negara Republik Indonesia Nomor 4916);
c
Undang-Undang Nomor
22 Tahun 2009 tentang Lalu
Lintas dan Angkutan Jalan (Lembaran Negara Republik
Indonesia Tahun 2009 Nomor 96, Tambahan kmbaran
Negara Republik Indonesia Nomor 5025);
.r.
Undang-Undang Nomor 28 Tahun 2009 tentang Pajak
Daerah dan Retribusi Daerah (Lembaran Negara Republik
Indonesia Tahun 2009 Nomor 130, Tambahan Lembaran
Negara Republik Indonesia Nomor 5O49);
4.
Undang-Undang Nomor 23 Tahun 2Ol4 tentang
Pemerintahan Daerah (Lembaran Negara Republik
Indonesia Tahun 2014 Nomor 244, Tambahan Lembaran
Negara Republik Indonesia Nomor 5587) sebagaimana
telah beberapa kali diubah, terakhir dengan UndangUndang Nomor 9 Tahun 2015 tentang Perubahan Kedua
atas Undang-Undang Nomor 23 Tahun 2014 tentang
Pemerintahan Daerah (Lembaran Negara Republik
Indonesia Tahun 2015 Nomor 58, Tambahan Lembaran
Negara Republik Indonesia Nomor 5679);
5. Peraturan Menteri Dalam Negeri Nomor
5 Tahun 2018
tentang Penghitungan Dasar Pengenaan Pajak Kendaraan
Bermotor dan Bea Balik Nama Kendaraan Bermoto.r
Tahun 2Ol8 (Berita Negara Republik Indonesia Tahun
2018 Nomor 144);
MEMUTUSI(AN:
Menetapkan
:
PERATURAN MENTERI DALAM NEGERI TENTANG
PERUBAHAN ATAS PERATURAN MENTERI DALAM NEGERI
NOMOR 5 TAHUN 2018 TENTANG PENGHITUNGAN DASAR
PENGENAAN PAJAK KENDARAAN BERMOTOR DAN BEA
BALIK NAMA KENDARAAN BERMOTOR TAHUN 2018.
-3Pasal I
Lampiran Peraturan Menteri Dalam Negeri Nomor 5 Tahun
2OLa tentang Penghitungan Dasar Pengenaan Pajak
Kendaraan Bermotor dan Bea Balik Nama Kendaraan
Bermotor Tahun 2018 (Berita Negara Republik Indonesia
Tahun 2OlA Nomor l44l diubah, sehingga menjadi
sebagaimana tercantum dalam Lampiran yang merupakan
bagian tidak terpisahkan dari Peraturan Menteri ini.
Pasal II
Peraturan Menteri ini mulai berlaku
diundangkan.
pada
-4-
Agar setiap orang mengetahuinya, memerintahkan
pengundangan Peraturan Menteri ini dengan penempatannya
dalam Berita Negara Republik Indonesia.
Ditetapkan di Jakarta
pada tanggal 25 April 2018.
MENTERI DALAM NEGERI
REPUBLIK INDONESIA,
ttd
TJAHJO KUMOLO
Diundangkan di Jakarta
pada tanggal 8 Mei 2018.
DIREKTUR JENDERAL
PERATURAN PERUNDANG-UNDANGAN
KEMENTERIAN HUKUM DAN HAK ASASI MANUSIA
REPUBLIK INDONESIA,
ttd
WIDODO EKATJAHJANA
BERITA NEGARA REPUBLIK INDONESIA TAHUN 2018 NOMOR 612.
Salinan sesuai dengar, aslinya
Kepala Biro Hukum,
Dr. Widodo Sieit Pudjianto.SH, MH
Pembina Utama Madya (lV/d)
NIP. 19590203 198903 1 001.
LAMPIRAN
PERATURAN MENTERI DALAM NEGERI REPUBLIK INDONESIA
NOMOR 33 TAHUN 2OI8
TENTANG PERUBAHAN ATAS PERATURAN MENTERI DALAM NEGERI NOMOR
5 TAHUN 2018 TENTANG PENGHITUNGAN DASAR PENGENAAN PAJAK
KENDARAAN BERMOTOR DAN BEA BALIK NAMA KENDARAAN BERMOTOR
TAHUN 2018
JENIS KENDARAAN BERMOTOR DAN NILAI JUAL UBAH BENTUK
KENDARAAN BERMOTOR
A. JENIS KENDARAAN BERMOTOR
1.
NO
JENIS: MOBIL PENUMPANG
XODINC
-
SEDAN
MEREK
TYPE
TlI BUAT
3
I
101054 22632
2
101054 22432
3
101054 22732
DP PTiB
8
626,000.000
1,025
641,650,000
2018
626,000,000
1,025
641,650,000
20la
627,000,000
t.025
642.675,000
9,?9!._o.
20la
717.000,0oo
1,025
734,925,000
32OD CKD
t01054 28632
EOBOT
20i8
320D
BMW
NJ}(B
5
320t
A/T
c(D A/T
j4llr_u,.Bl9Yg-ry-I
5
10t054 22a32
320t N20 CKD A/T
2014
636,000,000
1.025
651,900,000
6
r01054 22932
33OI CKD A,/T
2018
766,000,0o0
1,025
785,150,000
101054 23032
1l9lg.!tolt!l[P
2018
95t,000,000
1,025
974.775.OOO
101054 23132
a28l coNvERnBLE
r8
854,000,000
1,o25
475,350,000
l0lo54 23232
.2AI CRAN COU9E A/T
20t8
744,OOO.000
1,025
l0
r0totr
43OI CONVERTIBLE
120,0@,000
1,025
lt
101054 23332
439,000,000
1,025
8
22532
A/T
2018
4351COUPEA/T
20 ra
/T
20la
BMW
52OD
t2
101054 23432
l0lo54 23532
1t
101054 23632
BMW
l5
l0t05.r 31332
BMW
440t couPE
I
:
803,600,000
I
.
148.000.000
459,975,000
l
120,000,000
t.o25
20t8
aTa,mo.ooo
1.025
520D CrD A/T
2014
878,000,000
1,025
899,950,000
520D G30 C(D A/T
2018
878,000,000
1,025
899,950,000
r,02s
499,950.000
A/r
r0r054 23732
uMw
520r A/T
101054 23a32
BMW
q?q!c!!q
144,000,000
399,9sO,000
2018
878,000.0@
2018
567,000,0@
1,025
541,175,000
i2Lc!q!!q 4,!
2018
474,000,000
r,o2s
sss.iso.ooo
-s-2_9f9!qll1
530t c(l) A/T
20t8
65I,000,000
1.025
667.275.000
20ra
999.000,000
1,025
1,023,975,000
101054 31032
5J0t uMoustNE -1/T
20la
L 197,000,000
1,025
| ,226,925,Ol)O
t01054 2a732
535t A/T
5
101054 31632
19
r01054 23932
BMW
20
101054 31232
Bli,w
21
^r"t
20
BMW
l3
l6
!1f,__,
23
r01054 24032
2.1
101054 24132
25
10to54 24232
BMW
BMW
ryr
____
20la
1,057,000,000
1,025
1,083.425.000
640t couPE A/T
2018
1,509,000,000
1,025
1,546.725,000
g9r_984N
2018
I, 143,000,000
1,025
I
l8
l 49l,0@,000
1,025
1.52a,275,000
t,025
1,524,275,000
999.i9.1/r_
7301r A/T
20
,
I7 1,575,000
26
ro1054 24432
730LI C12 CKD A/T
20r8
I
,491 ,OOO,000
27
lol054 24332
74OLt7E22 A/T
20t8
1
,7 r
r.0@.000
1,025
t.753,775,O00
20ra
I ,71
1,000,000
1,025
1.753.775.000
r0t054 28932
29
10105{ 29032
740Lt Gl2 CKD A/T
20ta
r,916,000.000
|,o25
l963.900.000
30
r0t05t
750LI A/T
2014
3,305,000.000
t,025
3,36?,625,000
3, 1oo,000,000
i,025
3, 177,300,000
29132
3l
l0lo54 26432
BMW
lE-lHp-ryr
_
2018
32
101054 22132
BMW
M2 COUPE A/T
2014
1,209,000,000
r,02s
1,239,225,O1O
33
101054 24632
BMW
.Y1.r/I-_
_...............
2018
1,755,000,000
1,025
t,798,475.000
10105.124732
BMW
I!{ cglrPE^/r
2014
I,433,000.000
1,025
1,478,425,000
35
r0105124632
M1 OTS COUPE A/T
20t8
2,23s,0@,Oq)
1,025
2,290,a?5,000
36
r0r05.r 24932
M5 A/'T
20
x.217 ,200,OOO
3?
101054 25032
3a
10105a 25132
t8
3.r6a_0@.000
r,o2s
20la
2,494,00O,000
t,025
:1,s56,3so,000
M6 GRA^I COUPE A/T
20la
2.650,000,000
r.025
2,7 16,250,OuO
BMW
101054 3l132
BMW
MT6OUXDRI!EAlT
2Cl8
4,249,000,000
1.o25
{,355,225,000
10r054 25232
BMW
?, SDRM.2O|-A/T_
201A
840,000,000
1,025
902,000,000
r0r09l
22349
DAIHATSU
20ta
326,000,000
t,025
334,150,000
42
101091 22449
DAIHATSU
!4!998!:Ilt? u/r
20la
320.000,000
1,02s
328,000,000
43
rollta
180
MUST'NG 2,3AT
20ra
739,000.000
1,025
757,475,000
10tu6
17912
FORD
MUSTANC GT A1
2018
943,000 000
1.025
966.575,000
HONDA
ACCORD CR2
20t8
410,000.ar00
1,025
420,250,000
39
45
r2
r0l167 39649
2,{ \fTI AT
-6-
NO
tioolNG
MEREX
TIPE
TH BUAT
NJKB
BOB(}T
t0l167 39749
HOtiDA
ACCORD CR2 2.4 VN.L AT
2014
500,000,000
1,02s
512,500,000
tott67
HONDA
CITY GM6 I.5 ECVT
20r8
251,000,000
r,025
257,275,U)O
48
HONDA
CITY
49
HONOA
42749
GM6 I .5 E M]
20
r8
GM6 I,5 RS CVT
20
r8
50
l0I167 4254S
HONDA
cM6
5r
10I167 42449
HONDA
ctTY GM6
10r 167 50049
5-l
l
5S
HONDA
HONDA
IIYIJNOAI
EI.ANTRA I.6 MT
lott77
17a73
i]YUNDAI
57
tott77 t9275
|IYIJNDAI
1.5
TC CVT ES
ISO
20ta
61
IOt215 07275
{I'IJNDAI
t012r5 0467s
10148907449
-EXUS
20
l8
20
t8
Rlo l-4 AT
20
RIO 1-4 MT
2014
ES250A/T
20la
CS3OO F.SPORT
r0l4a9 06349
LEXUS
cs3@ LUXURY 4X2 A/T lARLloR,BEzOtl
4X2 A/T IARLlOR.BEZOT)
t8
2018
A/'t IURZIOOR,ACUAHOI
78
1,025
149.650,000
r.025
139.400,0OO
55S.000.000
I
63t.000.000
1.02s
604,OOO.000
1,025
604.850,000
2.r59,675.000
t o25
2.279.000.000
I 025
2014
2.O99.000.000
I
oHtBLt s3.OL
20Ia
I
GFIANTOURISMO MC SIRADA 4.7L
20la
2 616
I _0
14.000.000
,034,000,000
0{)0
x)
LEVANTE 3 O AT
2014
I
QUATTROPORTE 3.('L
2014
rJ47,000,000
.170.0oo.000
O23
1.025
1,025
I.059.850.OOO
r.025
2.641.400,000
I
O25
1.199,250.000
r,025
!.42L675 000
101249 01930
MASERAT]
QUATTROPORTE GTS 3.8L
20r8
2,223,000,000
L025
2
MASER T]
QUATIROPORIE S 3,OL
2018
I
,670,OOO,000
t,025
r.71 I .750.0m
5
rsD RHD (CE248al6E
T-GSC2RAY
2018
1,025
455.t00,000
1.025
455.100,000
l0l253lq7{s
MX,5 2DR OPEIT RiID ICE2ooOI 6EAT.NB2TRAA
UX.s 2DR OPEN RHD ICE2OOOI 6EAT,NC9!'RAU
a3
t0r253 22049
!IX.s 2DR OPEN RHD (CE2@O) 6EAT.ND2NRAY
20la
a4
101255 711672
VERCEDES BENZ
lUG
2018
85
101255 60932
\,lERCEDES BENZ
-^
200 AT {W2051 CIO
2018
643.000 0{)0
86
tot255 ?0732
\,IERCEDES BENZ
:
200 couPE tc205lAT cBU
20
r8
499.000 000
87
101255
132
MERCEOES BENZ
c
25O
2018
791.000.000
101255 61432
UERCDTJES BENZ
C 25O ESIATE AT 15205) CBU
2018
945.000.o00
A/T (w205rCKD
20la
6t
AT {w20s) CKD
101255 69932
VIERCEDES BENZ
C 3OO
!01255 70432
qERCEDES BENZ
c 300 cABRloLEr {A2ost 1T CBU
lot255
67
t32
2014
GT-S AT {Ct9otCBU
c 3oo couPE
20
\a
20
r8
{c205t /TcBU
604.000
mo
623,200,000
355.000.000
t.o25
342,000,000
1.025
t,025
427.000 000
I
I
s68.625,000
1,025
1.025
cl.?t 2oo AT (c I r?t cBU
93
toI255 61532
MERCEDES BENZ
CLA 2@ SHO(/NNG
10I255 58132
MERCEOES AENZ
cts 4@
10I255 70932
MERCEDES AENZ
E
20O AT (W2l3t CKD
201a
i01255 67732
MERCEDES BENZ
E
250 A/T{W2l3tCBU
2018
I01255 71O32
MERCEDES BENZ
E
250 AT {W2l3j CI{D
20r8
1.007.000.om
101255 67432
MERCEDES BENZ
E
3OOA/TtW2I3t CBU
2014
1.241.000.000
I
101255 7l t32
MERCEDES BENZ
e
3oo A/T (w2 13) cKD
201a
1 r 47.000_000
1,025
MERCEDES BENZ
E 3OO
1345,0o0.000
1,025
to1255 62732
MERCEDES BENZ
UAYBACH S
lo \255 67232
UERCEDES BENZ
100
103
t04
MERCEDES BENZ
101255 7t232
AT 4C22ICBU
20
IO C43 4M COUPE AT
_
r8
.394_000.000
l
899.000,000
1,025
921.475 0{)0
1,025
1.047.525.000
5.75q.000 000
_.
20r8
636.525 000
690,450.000
OOO
2018
HS6aO
g43l!l-1!L929_1-99y*-
674.Om
I
COUPE A/T (C23E, CBU
5OO
1,025
2018
lc2la)cBU
447,675,OttO
t,r70,550_ooo
MERCEOES AENZ
AT
410,775,0@
O25
101255 58032
AT TXIITI CAU
700,075.000
921,475.000
1 t 42.1OO.00()
1.052.000.000
4_454.650.000
025
92
BR I(E
274.575.$J)
20la
101253 19649
10.2
2.r5r.475.0oo
101249 02030
80
99
619.100.000
1.02s
2014
]HIBLI3.OL
357 ?15 000
O25
102S
A/T IVXFASR-AEUGTI
101253 21s49
al
135.300.OOO
146,000,000
.443.000.000
"Ss@H EXECLIIIVE 4X2 A/T IGI|FSOR.AEVCIN
10124902330
1.025
1
LEXUS
75
132.000,000
025
1.472.000.0m
70
101249 01630
I
1.02s
2018
!S5OO F-SPOR'I 4X2
73
304.000.000
349,OOO,000
20r8
1s500 ExEcuTt"E 4x2 A/T A,rXFA5oR-AEUOTT
.EXUS
99.42s.600
479,450,000
102S
LLXUS
M^SERATI
I I t,725,000
2.107.000.ooo
69
101249 01430
202.950,000
20ta
6a
7)
343350 000
t.025
20la
LC5oO
LEiUS
1,025
194,000,000
232
858.OOO OOO
SONAT' 2,4 MI IIAXI)
LEXUS
t0l4ag 03249
374.000,000
r,025
l0t4as 0624s
7t
386.425.OO0
2018
LEXUS
t0l4a9 07649
1,02S
ITI I.4 MT NE
tot177 t7515
t01177 l{475
377.000,000
O25
1,025
GENESIS 3,A AT
675ffi
I
2018
10rt77 t7675
60
40.EJ!,000
227.OOO.OOO
ltr__
4
Ilt-l
56
20la
l.5TC Cvr 1500
to t \77 t7475
CMC
235.OOO OOO
tfT
10116? 50t49
249,0?5.000
270.600.0@
1.5 S CVT
HONDA CrVtC
5S
1,025
1,304,000.000
O25
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28
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DYXA I lO ST BUS 4X2 M/T (WL,3O2R-TRMLHD6|
2018
2 t
0,0o0,000
1,0a5
227,aso,OOO
29
2012559A€2
DYNA I r0 ST BUS LONO 4X2 M/T ('[rJ3a2R TRMLHDS)
20I8
2t9,0oo,oo0
1,085
237.615,000
3o
201255 9a532
DYNA 130
r.085
267,995.000
9a$2
XI
BUS LONG 4X2 M/T (\t'('352R-TliMR.rDal
20la
3l
20125s 98632
Hr cE 2.s EI2l M/a t(DH2l2RJDMr{ylg)
2018
332,0OO,000
1,045
360,220,000
32
20l2ss 98732
Hr cE M/: (KpH222R-LqMDY)
2018
332,000.0o0
1,045
360,220,000
33
20l2s5 9AA32
HIACE COMMUTER LUXURY M/T (KDH222R,LEMDY)
2018
48r,000,000
l,oas
s25,i40,r)oo
3.1
201255
SIACE COMMUIER M/ T (KDH222R-LEMDy)
20la
360,000,000
I,045
390,600,000
9a$2
- 19 -
6. JENIS : MOBIL BUS
NO
!
-
IiODINO
MEREX
2
3
202160 4a349
BUS
HINO
T1?E
TH BUAT
NJKB
DP PI.a
AOBOT
5
AI$JRliA,FCJ
5
347,000,000
2018
+zstaia
l,l
I,t
I,I
2
202160 50749
HINO
FC9JN!(A,NNJB
20r8
124,OOO,000
3
202160 50a49
HINO
RIiIJSNLRTU RIE6OI
2018
49I,000,000
202160 4a549
HINO
RK8JSI{A.NTU
2018
356,000,000
1
5
202160 5{4+9
HINO
RM I ESKU
20la
371.000.000
1,1
40a.100.0@
202t60 47349
HINO
RN&JSTiA SJJ
2016
415,000,000
1,1
456,500,000
202160 54549
HINO
RNSJSM sSJ (RN285l
20ta
sE1,000,000
1,1
639,r00,000
202160 51049
HINO
RN&JSv'A-SS,A (RN285 AT]
20la
5a
1,000,000
t,l
639,100,0@
202t60 54549
HINO
2018
262,0@,000
1,1
202t60 54649
HINO
RN&JSPA SJJ
20la
252.000,000
l,l
I,l
I,l
I
l0
136,400,000
5,ro, 100,000
l
391,600,000
244,200,000
277,200,N)O
ll
202160 54749
HINO
RNAJSPA.SSJ
20la
253,000,0@
t2
202255
7&32
MERCEDES BENZ
o 50o Rs 1a36 MT tcl(Dl
20t8
990.00O.000
I3
202255 73t32
MERCEDES AENZ
o 500 u t726 AT CBU
20r8
I
,296,000.000
1,1
1,425,600,000
lLl
202255 73232
MERCEDES BENZ
oc
2018
I
,350,0@,000
lI
t,445,000,000
I
500 RF 2542 ATCAU
l5
202255 73332
MERCEDES BENZ
ocsoo
t6
202255 73432
MERCEDES EENZ
oF 1623
17
202255 73532
MERCEDES BENZ
oF9l7
la
20225s 73632
t9
278,300,000
1.089.000.000
t8
l ,350,000.oo0
1,1
20la
503,000.000
1,1
553,3@,0@
- 4250 MTCBU
20la
327,000,000
I,l
359,700,000
MERCEDES AENZ
oF 917 - s300 MT CBU
2018
344.000,000
1,1
374,400,000
2022ss 73732
MERCEDES AENZ
oF 9 l7-5300 AT CBU
2016
454.000.0o0
1.1
499,400,000
20
202255 73E32
MERCEDES BENZ
oH I 526 MT (CliDl
20la
63.r,000,000
l,l
697.400,000
2t
2022ss 59932
MERCEDES BENZ
oH 1626 L MT lcliDl
20ta
796,000,000
875,600,000
22
202657 030t3
LP
23
202657 031t3
LP 7L3
24
202657 032t3
LPT4O7 EX2 CAB CHS
RF2542 /68ArCBU
RF
Mi
(CBU)
4IO
I
3A E2
20
,/r45,000,000
2018
I I I,Om.@o
I,I
I,t
2018
260,000,ooo
I,I
246,000,0@
2018
117.000,000
I,l
128,700,000
t22,100,000
-20 -
7. JENIS : MOBIL BARANG/BEBAN
NO
KODING
-
PICK UP
TII AUAT
MEREl<
NJ(B
J
7
I
30to79 20212
CHE!'ROLET
COLORADO 2,5 LT DOUBLE CABII.I {4X4I
2
301079 20312
CHE!'ROLET
COLORADO 2,8L HICH COUNIIY DOUELE CABIN (4X4IA/T
3
30109r 17649
30109I 1a049
M/T
S{OTRP-TMREJJ HC
DAIIIATSU
30109r 14349
9
2018
369,OOO,OOO
I,O85
400,365,000
2018
471,000,00o
1,085
511,035,000
1,08s
93,310,000
201a
30109I 17a49
30t09125049
DP PKB
BOBOT
2ota
46,ooo,000
I,Oa5
93,3r0,000
2014
90,000,000
1,045
97dso,ooo
2018
95,000,000
1,085
103,075,000
2018
90,000,000
l,oas
20la
S5OlRP.PMRPJ 1,0 iTT
M/I
20Ia
1,O45
301698 oo72s
DFSK
DXXTO2TTYQI 1.3 l4)Q,
r,oa5
at375,O0O
t0
301698 0232s
DFSK
DX