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.
Taxation of Petroleum
It is general practice Products
to differentiate : KenyaonCase
the tax percentage
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 allocation.
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
vehicle fuels.
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. The user-pays concept for the “road fee.”
2. The road network concept for limited cross-subsidization.
3. The sector concept : “transport finance transport” for the balance
of state transport budgets.
4. The concept of surplus “luxury” taxation of gasoline for non-
commercial (private) passenger vehicles.
5. 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