How the Indonesia Pajak kendaraan (vehicle tax) calculator is verified

Inputs

Input	Field	Type
Vehicle sale value, NJKB (IDR)	`vehicleValue`	number
Weighting coefficient (bobot), 1 or more	`weightCoefficient`	number
Which car you own in Jakarta (same name, NIK or address)	`ownership`	string
Battery-electric car (exempt from 1 April 2026)	`electric`	boolean
New car — first handover, so BBNKB is due	`newCar`	boolean

The formula

Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.

Derived value	Field	Formula (JSONata)
PKB tax base (NJKB × bobot)	`taxBase`	`$round($n(vehicleValue) * $clampFloorCap($n(weightCoefficient), 1, null), 2)`
Pkb Rate	`pkbRate`	`electric ? 0 : (ownership = 'fifth' ? $const.pkbRate5 : (ownership = 'fourth' ? $const.pkbRate4 : (ownership = 'third' ? $const.pkbRate3 : (ownership = 'second' ? $const.pkbRate2 : $const.pkbRate1))))`
PKB / year	`pkbAnnual`	`$round(taxBase * pkbRate, 2)`
BBNKB 12.5% (first handover)	`bbnkb`	`newCar and $not(electric) ? $round($n(vehicleValue) * $const.bbnkbRate, 2) : 0`
First year, PKB + BBNKB	`firstYearTotal`	`$round(pkbAnnual + bbnkb, 2)`

Rates and thresholds

The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.

Constant	Value
`pkbRate1`	0.02
`pkbRate2`	0.03
`pkbRate3`	0.04
`pkbRate4`	0.05
`pkbRate5`	0.06
`bbnkbRate`	0.125

Test vectors (5)

Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.

Case 1 — 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
given `weightCoefficient`	1.05
given `ownership`	first
given `electric`	no
given `newCar`	yes
expect `taxBase`	315000000
expect `pkbRate`	0.02
expect `pkbAnnual`	6300000
expect `bbnkb`	37500000
expect `firstYearTotal`	43800000

Case 2 — K2 the same car as a second car: PKB at 3%

given `vehicleValue`	300000000
given `weightCoefficient`	1.05
given `ownership`	second
given `electric`	no
given `newCar`	no
expect `pkbAnnual`	9450000
expect `bbnkb`	0
expect `firstYearTotal`	9450000

Case 3 — K3 a fifth car pays 6%

given `vehicleValue`	200000000
given `weightCoefficient`	1
given `ownership`	fifth
given `electric`	no
given `newCar`	no
expect `pkbRate`	0.06
expect `pkbAnnual`	12000000

Case 4 — K4 a battery-electric car is exempted from PKB and BBNKB (Kepgub 446/2026)

given `vehicleValue`	500000000
given `weightCoefficient`	1
given `ownership`	first
given `electric`	yes
given `newCar`	yes
expect `pkbAnnual`	0
expect `bbnkb`	0
expect `firstYearTotal`	0

Case 5 — K5 coefficient 1 on a Rp100 million car: PKB Rp2,000,000, BBNKB Rp12,500,000

given `vehicleValue`	100000000
given `weightCoefficient`	1
given `ownership`	first
given `electric`	no
given `newCar`	yes
expect `taxBase`	100000000
expect `pkbAnnual`	2000000
expect `bbnkb`	12500000

Sources

Perda DKI Jakarta 1/2024 arts. 6–7, 9, 12–13: PKB and BBNKB · checked 2026-10-31
Kepgub DKI Jakarta 446/2026 (12 May 2026): battery-electric cars exempt from 1 April 2026 · checked 2026-10-31

Check it yourself — and reuse it

The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.

This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.

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