PAJAK BAHAN BAKAR KENDARAAN BERMOTOR

Presentasi berjudul: "PAJAK BAHAN BAKAR KENDARAAN BERMOTOR"— Transcript presentasi:

1 PAJAK BAHAN BAKAR KENDARAAN BERMOTOR
TIM DOSEN PDRD DIA FISIP UI

2 ALASAN TEORETIS Penggunaan jalan raya menimbulkan biaya (cost) langsung dan tidak langsung. Biaya langsung yaitu : kerusakan terhadap badan jalan sehingga menimbulkan biaya bagi pemerintah. Biaya tidak langsung (spillover cost) antara lain yaitu : polusi (udara & suara) dan kemacetan

3 Jenis-jenis Pungutan (1)
Jenis-jenis pungutan atas penggunaan jalan raya : Motor Fuels Tax (Pajak Bahan Bakar Kendaraan Bermotor); Motor Vehicle Licence Tax (Pajak Lisensi Kendaraan Bermotor); Licence Tax ( Pajak atas SIM); Motor Vehicle Purchase Tax (Pajak atas Pembelian Kendaraan Bermotor) (Cauley, 1960)

4 Jenis-jenis Pungutan (2)
Jenis-jenis pungutan yang terkait dengan penggunaan jalan raya di Indonesia adalah: Pajak Kendaraan Bermotor (PKB) Bea Balik Nama Kendaraan Bermotor (BBNKB) Pajak Bahan Bakar Kendaraan Bermotor (PBBKB) Ketiga jenis pajak tersebut baik dalam UU No 34 Tahun 2000 maupun UU No 28 Tahun 2009 merupakan jenis pajak Provinsi.

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 spillover. One may see the words "spillover costs" or "spillover benefits". Although they sound less technical, the two terms are interchangable for externality..

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 planting forests (rather than other agricultural activities) would improve the water quality of those downstream

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 penggunaan bahan bakar kendaraan bermotor.

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, termasuk bahan bakar yang digunakan untuk kendaraan di air.”

9 Pengaturan PBB KB dalam UU No 28 Tahun 2009 (2)
Subjek Pajak Bahan Bakar Kendaraan Bermotor adalah konsumen Bahan Bakar Kendaraan Bermotor. Wajib Pajak Bahan Bakar Kendaraan Bermotor adalah orang pribadi atau Badan yang menggunakan Bahan Bakar Kendaraan Bermotor. Pemungutan Pajak Bahan Bakar Kendaraan Bermotor dilakukan oleh penyedia Bahan Bakar Kendaraan Bermotor. Penyedia Bahan Bakar Kendaraan Bermotor sebagaimana dimaksud pada ayat (3) adalah produsen dan/atau importir Bahan Bakar Kendaraan Bermotor, baik untuk dijual maupun untuk digunakan sendiri. (Pasal 17)

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 dikenakan Pajak Pertambahan Nilai. (Pasal 18)

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 Kendaraan Bermotor yang sudah ditetapkan dalam Peraturan Daerah dengan Peraturan Presiden.

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 untuk jangka waktu paling lama 3 (tiga) tahun sejak ditetapkannya Undang-Undang ini.

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. Tarif Pajak Bahan Bakar Kendaraan Bermotor ditetapkan dengan Peraturan Daerah.

14 Penghitungan PBB KB Pajak Terutang = Tarif Pajak x DPP = Tarif Pajak x NJBBKB Contoh : Harga jual premium Rp ,- 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 ,- = Rp. 195,65 (Pembulatan 2 angka di belakang koma)

15 Masa Pajak Masa pajak adalah setiap bulan
Pelaporan dan penyetoran dilakukan 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 : Sektor Transportasi yang antara lain meliputi transportasi darat, kereta api dan udara. Sektor energi terutama mempengaruhi produksi listrik Sektor Rumah Tangga Pajak yang dipungut atas produk minyak bumi dapat dikenakan tarif yang berbeda-beda, sebagaimana yang terjadi di Kenya.

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 Kenya (1997) below :

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, frequently untaxed, both for social reasons and to help prevent massive deforestation.

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. Cooking energy may be tax-exempt or even subsidizes.

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 allocation.

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 special trust fund to finance the interstate highway system. Additionally, all 50 states also impose specific rate excises on motor vehicle fuels.

22 The Basic Idea of Fuel Taxation as Policy Instrument
Recovering variable costs. Improving efficiency. Protecting instrument.

23 Fuel Taxes as Part of Transport Demand Management

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 vehicle, mileage/distance traveled per year each type of vehicle, and average fuel consumptions (e.g., per 100 km).

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 concepts) have to be considered and applied in strict hierarchal order.

26 The Transport Fuel Taxes Principles (Concepts)
The user-pays concept for the “road fee.” The road network concept for limited cross-subsidization. The sector concept : “transport finance transport” for the balance of state transport budgets. The concept of surplus “luxury” taxation of gasoline for non-commercial (private) passenger vehicles. The commercial VAT concept of value added tax, or sales tax, for general state taxation purposes.

27 Optional Features to Implement Fuel Taxation
Differentiating by fuel type Differentiating by emissions