PBBKB dan BBNKB 2015

(1)

PAJAK BAHAN

BAKAR

KENDARAAN

BERMOTOR

(2)

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

(3)

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)

(4)

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)

(5)

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}

(6)

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

(7)

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

(8)

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,

(9)

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

(10)

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

(11)

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}

(12)

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}

(13)

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.

(14)

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.

= 5/115 x Rp.

(15)

Masa Pajak



_{Masa pajak adalah setiap bulan}

(16)

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

(17)

Taxation of Petroleum Products : Kenya Case

It is general practice to differentiate the tax percentage on petroleum products according to their end uses, as

example for

(18)

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,

(19)

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.

(20)

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

(21)

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

(22)

The Basic Idea of Fuel Taxation

as Policy Instrument

1)

Recovering variable costs.

2)

Improving efficiency.

(23)

(24)

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

(25)

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

(26)

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.

(27)