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2014
Peraturan Menteri Dalam Negeri (Permendagri) NO. 26, BN.2014/NO.447, kemendagri.go.id : 8 hlm.
Peraturan Menteri Dalam Negeri (Permendagri) TENTANG Penghitungan Dasar Pengenaan Pajak Kendaraan Bermotor Dan Bea Balik Nama Kendaraan Bermotor Tahun 2014
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan Menteri Dalam Negeri (Permendagri) ini mulai berlaku pada tanggal 07 April 2014. \n \n

","regulatory_relationship","Peraturan ini mencabut: 1. Peraturan Menteri Dalam Negeri Nomor 29 Tahun 2012 tentang Penghitungan Dasar Pengenaan PKB dan BBN-KB sebagaimana telah diubah beberapa kali terakhir dengan Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 24 Tahun 2013 tentang Perubahan Keempat atas Peraturan Menteri Dalam Negeri Nomor 29 Tahun 2012 tentang Penghitungan Dasar Pengenaan Pajak Kendaraan Bermotor dan Bea Balik Nama Kendaraan Bermotor.","scope_and_parties","policy_content","

Peraturan ini ditetapkan untuk mengatur penghitungan dasar pengenaan Pajak Kendaraan Bermotor (PKB) dan Bea Balik Nama Kendaraan Bermotor (BBN-KB) tahun 2014, sesuai amanat Undang-Undang Nomor 28 Tahun 2009. Tujuannya adalah untuk memberikan kepastian hukum dan keadilan dalam pengenaan pajak kendaraan bermotor. Ketentuan substansial mencakup penetapan Nilai Jual Kendaraan Bermotor (NJKB) berdasarkan Harga Pasaran Umum (HPU) dan bobot kendaraan yang mencerminkan tingkat kerusakan jalan dan pencemaran lingkungan. Peraturan ini juga mengatur penghitungan dasar pengenaan PKB dan BBN-KB untuk kendaraan bermotor yang dioperasikan di air dan alat-alat berat. Selain itu, peraturan ini menetapkan persentase pengurangan dasar pengenaan untuk kendaraan angkutan umum dan mengatur penetapan NJKB untuk kendaraan yang belum tercantum dalam lampiran peraturan ini.

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MINISTER OF HOME AFFAIRS
REPUBLIC OF INDONESIA

REGULATION OF THE MINISTER OF HOME AFFAIRS OF THE REPUBLIC OF INDONESIA
NUMBER 26 OF 2014
CONCERNING
CALCULATION OF THE MOTOR VEHICLE TAX\nTAX BASE
AND MOTOR VEHICLE OWNERSHIP TRANSFER DUTY IN 2014

BY THE GRACE OF GOD ALMIGHTY

MINISTER OF HOME AFFAIRSOF THE REPUBLIC OF INDONESIA,

\n\n \n \n

Considering:

that based on the provisions of Article 5 paragraph (9) and Article 11
of Law Number 28 of 2009 concerning Regional Taxes
and Regional Retribution, it mandates the Minister of Home
Affairs to regulate the Calculation of the Tax Base for Motor
Vehicle Tax and Motor Vehicle Ownership Transfer Duty
with the consideration of the Minister of Finance;
that based on the considerations as referred to in
letter a, it is necessary to stipulate a Regulation of the Minister of Home Affairs
of the Republic of Indonesia concerning the Calculation of the Tax Base for

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