Law No. 28/2009 on Motor Vehicle Fuel Tax

As included in the Law No. 28/2009 regarding Regional Taxes and Regional Levies, the Motor Vehicle Fuel Tax (PBBKB) applies to premium gasoline (RON 88) and to diesel (diesel Solar) used for road transportation. 
The PBBKB is levied as an ad-valorem rate capped at 5% of the sale prices of motor fuels. 

This regulation is still enforced until 2025, as specified in the most recent Law on financial Relations No. 1/2022: "Provisions concerning Motor Vehicle Tax [...] that is compiled based on Law Number 28 of 2009 concerning Taxes Regional and regional levies are still valid until with 3 years from the date of the promulgation of this Law"

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