Breaking Down STNK Costs: PNBP, PKB, BBNKB, & SWDKLLJ
A detailed explanation of the difference between PNBP (central government), Kalteng regional taxes (PKB/BBNKB/opsen), and SWDKLLJ insurance.
It is very important for the public to understand that the payment breakdown at a Samsat office consists of charges from 3 different institutions (Samsat Manunggal — the one-roof service system):
- Polri (PNBP): Issuance of the physical STNK (Surat Tanda Nomor Kendaraan — the vehicle registration certificate) and the TNKB number plate. PNBP stands for Penerimaan Negara Bukan Pajak, non-tax state revenue collected by the central government.
- Bapenda Provinsi Kalteng (Regional Tax): PKB (Pajak Kendaraan Bermotor — the provincial annual vehicle tax), BBNKB (Bea Balik Nama Kendaraan Bermotor — the ownership transfer duty), and opsen, the provincial/regency surcharge on those taxes. These form part of the province’s own-source revenue.
- PT Jasa Raharja (Insurance): SWDKLLJ (Sumbangan Wajib Dana Kecelakaan Lalu Lintas Jalan — the mandatory road traffic accident fund contribution), which protects accident victims.
Required Documents
- STNK & tax assessment documents
Fee Breakdown & Legal Basis
| Fee Component | Category & Authority | Amount | Official Source |
|---|---|---|---|
| PNBP for issuing an STNK (2-wheel / 4-wheel) | PNBP (central government) | Rp 100.000 / Rp 200.000 | PP No. 76 Tahun 2020 (Government Regulation No. 76/2020 — paid to the State Treasury / Polri) |
| PNBP for the TNKB number plate (2-wheel / 4-wheel) | PNBP (central government) | Rp 60.000 / Rp 100.000 | PP No. 76 Tahun 2020 (Government Regulation No. 76/2020 — paid to the State Treasury / Polri) |
| Motor Vehicle Tax (PKB) | Regional tax (Central Kalimantan) | Percentage of NJKB (depends on vehicle type and ownership sequence) | Perda Provinsi Kalimantan Tengah (Central Kalimantan Provincial Regulation — paid to the Kalteng regional treasury) |
| Jasa Raharja SWDKLLJ contribution (2-wheel / 4-wheel) | Insurance (Jasa Raharja) | Rp 35.000 / Rp 143.000 | PMK No. 16/PMK.010/2017 (Minister of Finance Regulation No. 16/PMK.010/2017 — administered by PT Jasa Raharja) |
- UU No. 1 Tahun 2022 tentang Hubungan Keuangan Pusat dan Daerah (Law No. 1/2022 on Financial Relations between the Central and Regional Governments)
- PP No. 76 Tahun 2020 (Government Regulation No. 76/2020)
- Perda Provinsi Kalteng tentang Pajak Daerah (Central Kalimantan Provincial Regulation on Regional Taxes)
Frequently Asked Questions (FAQ)
Why does the annual tax renewal cost differ from one vehicle to another?
Because the regional tax component (PKB) is calculated from the Nilai Jual Kendaraan Bermotor (NJKB — the vehicle's assessed sale value), a weighting for the potential road damage the vehicle causes, and the progressive rate for multiple vehicle ownership.
Does the PNBP change if the tax is paid late?
No. PNBP is a fixed charge for the physical document and plate. What increases when you are late are the PKB (regional tax) penalty and the SWDKLLJ penalty.
Who manages the SWDKLLJ funds?
SWDKLLJ is managed by PT Jasa Raharja (Persero) to provide compensation for traffic accident victims.