Regulation Watch · Tax Compliance · Bali Province, through provincial Samsat services in every Bali regency and city.
Bali Vehicle-Tax Relief Ends 11 November
Bali Governor Regulation 23/2026 waives PKB principal from the third tax year onward and waives PKB and PKB-surcharge interest and fines for qualifying payments completed by 11 November 2026.
- Published
- Established and promulgated on 7 September 2026 in Bali Provincial Gazette 2026 No. 23.
- Effective
- 9 September 2026. The relief applies only during the period from 9 September through 11 November 2026.
- Added to Watch
- 14 September 2026
- Updated
- 26 September 2026
Who is affected
Individuals and bodies with Bali-registered motor vehicles, including PT PMA and PT PMDN companies, foreign and Indonesian directors or shareholders whose vehicles are registered in Bali, hotels, villas, restaurants, clinics, developers, contractors, property managers, fleet operators, lessors, and other businesses responsible for overdue vehicle tax.
Practical impact
For an eligible vehicle, Bali waives the PKB principal attributable to the third tax year and later years, while PKB and Opsen PKB administrative interest and fines are waived. The relief is applied through the registration, assessment, and payment process at Bali Samsat services, including listed physical and electronic channels. It does not waive Opsen PKB principal, does not apply to sanctions connected with the first transfer of vehicle ownership, and the regulation expressly excludes vehicles that remain recorded as tax receivables. The payable balance and eligibility should therefore be confirmed in Samsat before payment.
Bali Governor Regulation 23/2026 was established and promulgated on 7 September 2026 and became effective on 9 September. The signed five-page instrument creates a temporary provincial vehicle-tax relief programme through 11 November 2026. Bali Province JDIH now lists it in the current legal collection, and the Bali Revenue Agency has issued an implementation notice for the programme.
The relief has two components. First, it waives PKB principal for the third tax year and every later tax year. Second, it waives administrative interest and fines for PKB and Opsen PKB. The text does not waive Opsen PKB principal, and the penalty relief does not apply to the first transfer of vehicle ownership. Businesses should therefore obtain a vehicle-specific Samsat assessment rather than estimate the payable amount from the regulation alone.
The programme is completed through the registration, assessment, and payment process in Bali's Samsat system. Available channels include main and auxiliary Samsat offices, Samsat counters, links, mobile services, Kerti, drive-through, e-Samsat and SIGNAL, subject to the applicable service arrangements. The critical condition is payment: Article 4 states that the relief does not apply when payment has not been completed by the end of the programme.
Article 4 also excludes a vehicle that remains recorded as a tax receivable. Because the regulation does not further explain that status, a taxpayer should confirm the Samsat record before relying on the waiver and resolve any data, ownership or assessment issue early. This is especially important for company fleets, leased vehicles, vehicles still registered to a former owner, and vehicles managed by a business but registered in an individual's name.
The regulation does not create a new filing or penalty regime. Its value is the temporary reduction of existing vehicle-tax liabilities. Missing 11 November means the taxpayer falls back to the ordinary assessment and sanction rules, so businesses should not leave fleet reconciliation, Samsat clarification or payment to the final service day.
Required action
- Inventory every Bali-registered vehicle owned, controlled, leased, or operationally managed by the business and reconcile its registration, owner name, plate, STNK, tax due dates, and unpaid years.
- Request an assessment through an authorised Bali Samsat channel and confirm in writing or on the assessment that the vehicle qualifies for the third-year-and-later PKB principal waiver and the PKB and Opsen PKB interest and fine waiver.
- Clarify any vehicle shown as a tax receivable, because Article 4 expressly excludes that status from the relief; resolve data, ownership, blocking, or assessment issues with Samsat before relying on the programme.
- Pay the assessed eligible balance no later than 11 November 2026 through a listed Samsat service; registration or assessment alone does not preserve the relief if payment is incomplete when the programme ends.
- Retain the assessment, payment receipt, updated tax notice and STNK records in the vehicle and accounting files, and reconcile the payment and waived amounts to the company's tax and fleet registers.
- Treat ownership transfer, first-transfer charges, SWDKLLJ and other non-PKB amounts separately, because Pergub 23/2026 does not state that those liabilities are waived.