From September 22 to November 22, 2025, Bali residents can again pay off vehicle tax (PKB) and ownership transfer fee (BBNKB) debts without any penalties.
This decision is based on Bali Governor's Decree No. 40/2025, which lifts penalties on vehicle taxes and additional levies (Opsen PKB). This was announced by the Bali Tax and Revenue Agency (Bapenda) through their Instagram account.
The program also applies to the mandatory SWDKLLJ insurance premium, usually paid along with the vehicle tax. Additionally, penalties are temporarily lifted on Opsen PKB, an additional tax rate introduced in January 2025 under the law on financial relations between the central and regional governments (UU HKPD). Its rate is 66% of the main PKB amount.
The main goal of the initiative is to improve tax collection and ease the burden on residents. Additionally, authorities aim to streamline registration: in Indonesia, vehicles are often transferred to new owners without official paperwork, complicating accurate record-keeping.
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