{
  "$comment": "Machine-readable companion to https://valem.run/calculators/indonesia/car-tax. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/indonesia/car-tax",
  "dataUrl": "https://valem.run/calculators/indonesia/car-tax.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Indonesia Pajak kendaraan (vehicle tax) model by Valem (https://valem.run/calculators/indonesia/car-tax), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/indonesia/car-tax/verify",
  "country": "indonesia",
  "countryName": "Indonesia",
  "formula": "car-tax",
  "formulaName": "Vehicle tax",
  "localName": "Pajak kendaraan",
  "localLang": "id",
  "englishName": "Vehicle tax",
  "title": "Pajak kendaraan Jakarta 2026 — Indonesia car tax (PKB)",
  "answer": "In Jakarta a car pays an annual motor vehicle tax (PKB) of 2% of its sale value times its weighting coefficient for your first car, rising to 3%, 4%, 5% and 6% for further cars, and a new car also pays a one-off 12.5% transfer fee (BBNKB); battery-electric cars are exempt from both from 1 April 2026.",
  "lang": "en",
  "currency": "IDR",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 5 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 5,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-10-31"
  },
  "sources": [
    {
      "label": "Perda DKI Jakarta 1/2024 arts. 6–7, 9, 12–13: PKB and BBNKB",
      "url": "https://jdih.jakarta.go.id/dokumen/detail/13908/peraturan-daerah-nomor-1-tahun-2024-tentang-pajak-daerah-dan-retribusi-daerah",
      "checked": "2026-10-31"
    },
    {
      "label": "Kepgub DKI Jakarta 446/2026 (12 May 2026): battery-electric cars exempt from 1 April 2026",
      "url": "https://jdih.jakarta.go.id/dokumen/detail/14972/",
      "checked": "2026-10-31"
    }
  ],
  "terminalOutput": "firstYearTotal",
  "headlineOutput": "firstYearTotal",
  "inputs": [
    {
      "name": "vehicleValue",
      "type": "number",
      "label": "Vehicle sale value, NJKB (IDR)",
      "minimum": 0
    },
    {
      "name": "weightCoefficient",
      "type": "number",
      "label": "Weighting coefficient (bobot), 1 or more",
      "minimum": 1,
      "maximum": 3
    },
    {
      "name": "ownership",
      "type": "string",
      "label": "Which car you own in Jakarta (same name, NIK or address)",
      "enum": [
        "first",
        "second",
        "third",
        "fourth",
        "fifth"
      ]
    },
    {
      "name": "electric",
      "type": "boolean",
      "label": "Battery-electric car (exempt from 1 April 2026)"
    },
    {
      "name": "newCar",
      "type": "boolean",
      "label": "New car — first handover, so BBNKB is due"
    }
  ],
  "outputs": [
    {
      "name": "taxBase",
      "type": "number",
      "label": "PKB tax base (NJKB × bobot)",
      "format": "currency",
      "formula": "$round($n(vehicleValue) * $clampFloorCap($n(weightCoefficient), 1, null), 2)"
    },
    {
      "name": "pkbRate",
      "type": "number",
      "formula": "electric ? 0 : (ownership = 'fifth' ? $const.pkbRate5 : (ownership = 'fourth' ? $const.pkbRate4 : (ownership = 'third' ? $const.pkbRate3 : (ownership = 'second' ? $const.pkbRate2 : $const.pkbRate1))))"
    },
    {
      "name": "pkbAnnual",
      "type": "number",
      "label": "PKB / year",
      "format": "currency",
      "formula": "$round(taxBase * pkbRate, 2)"
    },
    {
      "name": "bbnkb",
      "type": "number",
      "label": "BBNKB 12.5% (first handover)",
      "format": "currency",
      "formula": "newCar and $not(electric) ? $round($n(vehicleValue) * $const.bbnkbRate, 2) : 0"
    },
    {
      "name": "firstYearTotal",
      "type": "number",
      "label": "First year, PKB + BBNKB",
      "format": "currency",
      "formula": "$round(pkbAnnual + bbnkb, 2)"
    }
  ],
  "testCases": [
    {
      "description": "K1 a new first car with a Rp300 million NJKB and bobot 1.05: PKB Rp6,300,000, BBNKB Rp37,500,000",
      "given": {
        "vehicleValue": 300000000,
        "weightCoefficient": 1.05,
        "ownership": "first",
        "electric": false,
        "newCar": true
      },
      "expect": {
        "taxBase": 315000000,
        "pkbRate": 0.02,
        "pkbAnnual": 6300000,
        "bbnkb": 37500000,
        "firstYearTotal": 43800000
      }
    },
    {
      "description": "K2 the same car as a second car: PKB at 3%",
      "given": {
        "vehicleValue": 300000000,
        "weightCoefficient": 1.05,
        "ownership": "second",
        "electric": false,
        "newCar": false
      },
      "expect": {
        "pkbAnnual": 9450000,
        "bbnkb": 0,
        "firstYearTotal": 9450000
      }
    },
    {
      "description": "K3 a fifth car pays 6%",
      "given": {
        "vehicleValue": 200000000,
        "weightCoefficient": 1,
        "ownership": "fifth",
        "electric": false,
        "newCar": false
      },
      "expect": {
        "pkbRate": 0.06,
        "pkbAnnual": 12000000
      }
    },
    {
      "description": "K4 a battery-electric car is exempted from PKB and BBNKB (Kepgub 446/2026)",
      "given": {
        "vehicleValue": 500000000,
        "weightCoefficient": 1,
        "ownership": "first",
        "electric": true,
        "newCar": true
      },
      "expect": {
        "pkbAnnual": 0,
        "bbnkb": 0,
        "firstYearTotal": 0
      }
    },
    {
      "description": "K5 coefficient 1 on a Rp100 million car: PKB Rp2,000,000, BBNKB Rp12,500,000",
      "given": {
        "vehicleValue": 100000000,
        "weightCoefficient": 1,
        "ownership": "first",
        "electric": false,
        "newCar": true
      },
      "expect": {
        "taxBase": 100000000,
        "pkbAnnual": 2000000,
        "bbnkb": 12500000
      }
    }
  ],
  "spec": {
    "id": "car-tax-indonesia",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "vehicleValue": {
          "type": "number",
          "minimum": 0
        },
        "weightCoefficient": {
          "type": "number",
          "minimum": 1,
          "maximum": 3
        },
        "ownership": {
          "type": "string",
          "enum": [
            "first",
            "second",
            "third",
            "fourth",
            "fifth"
          ]
        },
        "electric": {
          "type": "boolean"
        },
        "newCar": {
          "type": "boolean"
        },
        "taxBase": {
          "type": "number",
          "readOnly": true
        },
        "pkbRate": {
          "type": "number",
          "readOnly": true
        },
        "pkbAnnual": {
          "type": "number",
          "readOnly": true
        },
        "bbnkb": {
          "type": "number",
          "readOnly": true
        },
        "firstYearTotal": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "pkbRate1": 0.02,
      "pkbRate2": 0.03,
      "pkbRate3": 0.04,
      "pkbRate4": 0.05,
      "pkbRate5": 0.06,
      "bbnkbRate": 0.125
    },
    "library": {
      "layers": [
        {
          "id": "statutory",
          "define": "(\n  /* Shared statutory helpers — the canonical copy (docs/sandbox/d8-statutory-families.md §5.4).\n     DO NOT EDIT A SPEC'S INLINED COPY. Edit this file and run `npm run sync:helpers`; a vitest\n     assertion and a Java assertion both require every inlined copy to be byte-identical to this one.\n\n     Why inlined rather than referenced: the `library` section's `ref` form — a library shared\n     between models — is still proposed, gated on the model-references design (see\n     ../../../../docs/design/library/jsonata-library.md). Inlining keeps each spec self-contained,\n     which is what lets `#e=` embedding, `#share=` import and MCP forking work with no resolver.\n\n     TWO TRAPS, both of which fail SILENTLY and both of which bit during the debt-payoff build:\n\n       1. A library function sees ONLY its arguments. It cannot read the consuming document — not\n          through a bare field name, not through `$`, not through `$$`. Everything these helpers\n          need is passed in. (`$const` is late-bound and so would resolve, but relying on it would\n          couple a shared helper to one spec's constant names.)\n       2. ONE null member wrecks a whole aggregate, and the two engines disagree about how. The JS\n          reference implementation THROWS (\"Argument 1 of function sum must be an array of\n          numbers\"); the Java port can instead yield null for the entire aggregate. Neither gives a\n          partial total, and the null-yielding form is the dangerous one because it is silent. So\n          callers coerce with `$n()` below before aggregating, which makes the behaviour identical\n          in both engines — measured, not assumed: see helpers.test.ts.\n\n       3. A PATH STEP DIRECTLY ON A CALL RESULT RETURNS NOTHING in the Java engine. This matters for\n          every caller of $amortize, which is the one helper here returning an object:\n\n              $amortize(p, r, n, 0).months            -> empty in Java, 360 in JS.  WRONG\n              ($a := $amortize(p, r, n, 0); $a.months) -> 360 in both.               RIGHT\n\n          Bind the result to a variable, then step into it. The JS reference accepts both forms, so\n          this is invisible until the page is served by the real engine, and it fails as a blank\n          field rather than an error. Measured with a probe, not inferred — the field simply does\n          not appear. */\n\n  /* Number coercion with an explicit zero default. The guard against trap 2. */\n  $n := function($v) { $v = null or $not($exists($v)) ? 0 : $number($v) };\n\n  /* ISO date -> its year / month / day parts. String slicing rather than $fromMillis formatting:\n     these are statutory dates (\"2026-04-06\"), and a timezone-sensitive round-trip through millis\n     can shift the day, which silently moves a service anniversary across a band boundary. */\n  $isoY := function($d) { $number($substring($d, 0, 4)) };\n  $isoM := function($d) { $number($substring($d, 5, 2)) };\n  $isoD := function($d) { $number($substring($d, 8, 2)) };\n\n  /* Whole years of completed service between two ISO dates. Counts an anniversary as reached only\n     when the month-and-day has arrived, which is what \"completed years of service\" means in every\n     severance statute — not a 365.25-day division, whose drift crosses a 5-year band boundary in\n     the wrong direction roughly one year in four. */\n  $yearsBetween := function($from, $to) { (\n    $y := $isoY($to) - $isoY($from);\n    $beforeAnniversary := $isoM($to) < $isoM($from)\n      or ($isoM($to) = $isoM($from) and $isoD($to) < $isoD($from));\n    $beforeAnniversary ? $y - 1 : $y\n  ) };\n\n  /* Whole completed months between two ISO dates, same convention. */\n  $monthsBetween := function($from, $to) { (\n    $m := ($isoY($to) - $isoY($from)) * 12 + ($isoM($to) - $isoM($from));\n    $isoD($to) < $isoD($from) ? $m - 1 : $m\n  ) };\n\n  /* Inclusive count of days between two ISO dates — both endpoints counted, because a leave year\n     runs from its first day to its last and an employee present on both is present for both.\n     Pro-rata accrual is then $proRataDays(a, b) / $proRataDays(yearStart, yearEnd). */\n  $proRataDays := function($from, $to) {\n    ($toMillis($to) - $toMillis($from)) / 86400000 + 1\n  };\n\n  /* Progressive charge across bands. `$bands` is ordered lowest-first, each {\"upTo\": n, \"rate\": r};\n     the final band's `upTo` is omitted or null to mean \"no ceiling\". Each band's rate applies ONLY\n     to the slice of the amount inside it — the single most common error in a hand-written bracket\n     walk is applying the top rate to the whole amount. Returns 0 for a non-positive amount. */\n  $bandedCharge := function($amount, $bands) { (\n    $a := $n($amount);\n    $a <= 0 ? 0 : $reduce($bands, function($acc, $band) { (\n      $ceiling := $exists($band.upTo) and $band.upTo != null ? $band.upTo : $a;\n      $top := $ceiling < $a ? $ceiling : $a;\n      $slice := $top - $acc.floor;\n      {\n        \"floor\": $top > $acc.floor ? $top : $acc.floor,\n        \"charge\": $acc.charge + ($slice > 0 ? $slice * $n($band.rate) : 0)\n      }\n    ) }, {\"floor\": 0, \"charge\": 0}).charge\n  ) };\n\n  /* Clamp into [floor, cap]. Either bound may be omitted (null) to leave that side open — a benefit\n     with a cap and no floor is as common as one with both. */\n  $clampFloorCap := function($value, $floor, $cap) { (\n    $v := $n($value);\n    $withFloor := $exists($floor) and $floor != null and $v < $floor ? $floor : $v;\n    $exists($cap) and $cap != null and $withFloor > $cap ? $cap : $withFloor\n  ) };\n\n  /* Level annuity payment for a principal over `$months` at `$annualRatePct` nominal, compounded\n     monthly. Falls back to straight-line division at a zero rate, where the standard formula\n     divides by zero. */\n  $annuityPayment := function($principal, $annualRatePct, $months) { (\n    $p := $n($principal);\n    $m := $n($months);\n    $i := $n($annualRatePct) / 1200;\n    $m <= 0 ? 0 : ($i = 0 ? $p / $m : $p * $i * $power(1 + $i, $m) / ($power(1 + $i, $m) - 1))\n  ) };\n\n  /* Amortisation schedule: one row per month until the balance clears or `$months` is reached.\n     Returns {\"payment\", \"months\", \"totalInterest\", \"schedule\": [{month, interest, principal,\n     balance}]}. `$extra` is an optional monthly overpayment.\n\n     A real month-by-month fold rather than a closed form, because an overpayment changes every\n     later row — the same reason debt-payoff simulates. Bounded by `$months`, so it always\n     terminates. */\n  $amortize := function($principal, $annualRatePct, $months, $extra) { (\n    $i := $n($annualRatePct) / 1200;\n    $pay := $annuityPayment($principal, $annualRatePct, $months) + $n($extra);\n    $r := $reduce([1..$n($months)], function($acc, $month) {\n      $acc.balance <= 0 ? $acc : (\n        /* The running balance is kept UNROUNDED and only the emitted row is rounded. Rounding the\n           balance each month instead accumulates drift: at 200,000 over 360 months it left 2.83\n           still owing in the final row, which would break the \"final balance is zero\" invariant\n           (§7.3) and look to a reader like the schedule does not pay the loan off. Lenders compute\n           on the exact balance and adjust the last payment, which is what this does. */\n        $interest := $acc.balance * $i;\n        $due := $acc.balance + $interest < $pay ? $acc.balance + $interest : $pay;\n        $principalPart := $due - $interest;\n        $balance := $acc.balance - $principalPart;\n        {\n          \"balance\": $balance,\n          \"totalInterest\": $acc.totalInterest + $interest,\n          \"schedule\": $append($acc.schedule, [{\n            \"month\": $month,\n            \"interest\": $round($interest, 2),\n            \"principal\": $round($principalPart, 2),\n            \"balance\": $round($balance, 2)\n          }])\n        }\n      )\n    }, {\"balance\": $n($principal), \"totalInterest\": 0, \"schedule\": []});\n    {\n      \"payment\": $round($pay, 2),\n      \"months\": $count($r.schedule),\n      \"totalInterest\": $round($r.totalInterest, 2),\n      \"schedule\": [$r.schedule]\n    }\n  ) };\n\n  [\"n\", \"isoY\", \"isoM\", \"isoD\", \"yearsBetween\", \"monthsBetween\", \"proRataDays\",\n   \"bandedCharge\", \"clampFloorCap\", \"annuityPayment\", \"amortize\"]\n)\n"
        }
      ]
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'vehicleValue': 300000000, 'weightCoefficient': 1, 'ownership': 'first', 'electric': false, 'newCar': true }"
      }
    ],
    "derivations": [
      {
        "path": "$.taxBase",
        "expr": "$round($n(vehicleValue) * $clampFloorCap($n(weightCoefficient), 1, null), 2)"
      },
      {
        "path": "$.pkbRate",
        "expr": "electric ? 0 : (ownership = 'fifth' ? $const.pkbRate5 : (ownership = 'fourth' ? $const.pkbRate4 : (ownership = 'third' ? $const.pkbRate3 : (ownership = 'second' ? $const.pkbRate2 : $const.pkbRate1))))"
      },
      {
        "path": "$.pkbAnnual",
        "expr": "$round(taxBase * pkbRate, 2)"
      },
      {
        "path": "$.bbnkb",
        "expr": "newCar and $not(electric) ? $round($n(vehicleValue) * $const.bbnkbRate, 2) : 0"
      },
      {
        "path": "$.firstYearTotal",
        "expr": "$round(pkbAnnual + bbnkb, 2)"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Car tax",
          "layout": "vertical",
          "components": [
            {
              "id": "value",
              "type": "numericField",
              "label": "Vehicle sale value, NJKB (IDR)",
              "bind": "$.vehicleValue",
              "helperText": "The official sale value (nilai jual kendaraan bermotor) on your tax notice, not the dealer price."
            },
            {
              "id": "weight",
              "type": "numericField",
              "label": "Weighting coefficient (bobot), 1 or more",
              "bind": "$.weightCoefficient",
              "helperText": "Set nationally for each vehicle type; enter the one on your notice. At 1 the PKB is a minimum."
            },
            {
              "id": "ownership",
              "type": "selectField",
              "label": "Which car you own in Jakarta (same name, NIK or address)",
              "bind": "$.ownership",
              "options": [
                {
                  "value": "first",
                  "label": "First car — 2%"
                },
                {
                  "value": "second",
                  "label": "Second — 3%"
                },
                {
                  "value": "third",
                  "label": "Third — 4%"
                },
                {
                  "value": "fourth",
                  "label": "Fourth — 5%"
                },
                {
                  "value": "fifth",
                  "label": "Fifth or later — 6%"
                }
              ]
            },
            {
              "id": "electric",
              "type": "checkboxField",
              "label": "Battery-electric car (exempt from 1 April 2026)",
              "bind": "$.electric"
            },
            {
              "id": "newCar",
              "type": "checkboxField",
              "label": "New car — first handover, so BBNKB is due",
              "bind": "$.newCar"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "pkbTile",
                  "type": "statTile",
                  "label": "PKB / year",
                  "bind": "$.pkbAnnual",
                  "format": "currency",
                  "currency": "IDR"
                },
                {
                  "id": "totalTile",
                  "type": "statTile",
                  "label": "First year, PKB + BBNKB",
                  "bind": "$.firstYearTotal",
                  "format": "currency",
                  "currency": "IDR"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Breakdown",
              "items": [
                {
                  "label": "PKB tax base (NJKB × bobot)",
                  "bind": "$.taxBase",
                  "format": "currency",
                  "currency": "IDR"
                },
                {
                  "label": "PKB rate",
                  "value": "$.pkbRate"
                },
                {
                  "label": "PKB for the year",
                  "bind": "$.pkbAnnual",
                  "format": "currency",
                  "currency": "IDR"
                },
                {
                  "label": "BBNKB 12.5% (first handover)",
                  "bind": "$.bbnkb",
                  "format": "currency",
                  "currency": "IDR"
                },
                {
                  "label": "First year total",
                  "bind": "$.firstYearTotal",
                  "format": "currency",
                  "currency": "IDR"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "DKI Jakarta, 2026, a car owned by an individual. Perda 1/2024: PKB is the sale value times its weighting coefficient, at 2% for your first car, 3%, 4% and 5% for the next ones and 6% from the fifth, paid yearly in advance; BBNKB is 12.5% of the sale value on a new car's first handover. Battery-electric cars are exempted from both by Governor's Decree 446/2026 from 1 April 2026. Jakarta has no autonomous regencies, so no opsen is added. Not modelled: the Jasa Raharja SWDKLLJ contribution, cars owned by companies, PPnBM and PPN, which are inside the dealer price, and other provinces' rates. Estimate, not tax advice."
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "layers": 1,
              "items": [
                {
                  "label": "Perda DKI Jakarta 1/2024 arts. 6–7, 9, 12–13: PKB and BBNKB",
                  "url": "https://jdih.jakarta.go.id/dokumen/detail/13908/peraturan-daerah-nomor-1-tahun-2024-tentang-pajak-daerah-dan-retribusi-daerah",
                  "date": "2026-10-31",
                  "covers": [
                    "pkbRate1",
                    "pkbRate2",
                    "pkbRate3",
                    "pkbRate4",
                    "pkbRate5",
                    "bbnkbRate"
                  ]
                },
                {
                  "label": "Kepgub DKI Jakarta 446/2026 (12 May 2026): battery-electric cars exempt from 1 April 2026",
                  "url": "https://jdih.jakarta.go.id/dokumen/detail/14972/",
                  "date": "2026-10-31",
                  "covers": []
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "K1 a new first car with a Rp300 million NJKB and bobot 1.05: PKB Rp6,300,000, BBNKB Rp37,500,000",
        "given": {
          "$.vehicleValue": 300000000,
          "$.weightCoefficient": 1.05,
          "$.ownership": "first",
          "$.electric": false,
          "$.newCar": true
        },
        "expect": {
          "$.taxBase": 315000000,
          "$.pkbRate": 0.02,
          "$.pkbAnnual": 6300000,
          "$.bbnkb": 37500000,
          "$.firstYearTotal": 43800000
        }
      },
      {
        "description": "K2 the same car as a second car: PKB at 3%",
        "given": {
          "$.vehicleValue": 300000000,
          "$.weightCoefficient": 1.05,
          "$.ownership": "second",
          "$.electric": false,
          "$.newCar": false
        },
        "expect": {
          "$.pkbAnnual": 9450000,
          "$.bbnkb": 0,
          "$.firstYearTotal": 9450000
        }
      },
      {
        "description": "K3 a fifth car pays 6%",
        "given": {
          "$.vehicleValue": 200000000,
          "$.weightCoefficient": 1,
          "$.ownership": "fifth",
          "$.electric": false,
          "$.newCar": false
        },
        "expect": {
          "$.pkbRate": 0.06,
          "$.pkbAnnual": 12000000
        }
      },
      {
        "description": "K4 a battery-electric car is exempted from PKB and BBNKB (Kepgub 446/2026)",
        "given": {
          "$.vehicleValue": 500000000,
          "$.weightCoefficient": 1,
          "$.ownership": "first",
          "$.electric": true,
          "$.newCar": true
        },
        "expect": {
          "$.pkbAnnual": 0,
          "$.bbnkb": 0,
          "$.firstYearTotal": 0
        }
      },
      {
        "description": "K5 coefficient 1 on a Rp100 million car: PKB Rp2,000,000, BBNKB Rp12,500,000",
        "given": {
          "$.vehicleValue": 100000000,
          "$.weightCoefficient": 1,
          "$.ownership": "first",
          "$.electric": false,
          "$.newCar": true
        },
        "expect": {
          "$.taxBase": 100000000,
          "$.pkbAnnual": 2000000,
          "$.bbnkb": 12500000
        }
      }
    ]
  }
}