Expanding Inclusive Services in North Kalimantan: Tax Relief for Disability-Modified Vehicles

The Provincial Government of North Kalimantan is committed to improving accessibility and inclusive services for vulnerable groups through a pioneering tax relief initiative for disability-modified vehicles, that is, vehicles designed for people with disabilities.

This effort is anchored by Provincial Regulation (Perda) No. 1 of 2024 on Provincial Taxes and Levies, the primary legal framework for provincial tax collection, and Governor Regulation (Pergub) No. 25 of 2024, which provides implementing guidelines. Under Article 55 of the Pergub, the government can offer tax relief by waiving, reducing, or postponing tax payments for those facing economic challenges. Through this regulation, the Accessibility and Tax Discount System for People with Disabilities in Bumi Benuanta (SADAR Benuanta) was developed and marks a key step toward greater inclusivity in North Kalimantan.

SADAR Benuanta to Improve Accessibility 

Officially launched on North Kalimantan’s 12th anniversary on October 25, 2024, SADAR Benuanta aims to make transportation more accessible for people with disabilities by reducing their tax burden. The Provincial Government, the Provincial Revenue Agency (Bapenda), the Provincial Police Traffic Directorate, and Jasa Raharja collaborated to make this program a reality, with strategic support from SKALA. In a symbolic launch, Mr. Slamet from Bulungan District became the first person to receive tax relief for his modified vehicle. The SADAR Benuanta program is expected to benefit many others with similar needs by empowering them through reduced financial strain and enhanced mobility.

Collaborative Efforts for Inclusive Standards and Data Mapping 

To further streamline this service, SKALA is partnering with local civil society organisations, including the Civil Society Network and the Organisation of People with Disabilities, to establish standards that make tax services accessible to people with disabilities. A key challenge is the limited data on disability-modified vehicles in the province which impacts how targeted and effective the tax relief process can be. SKALA is supporting both organisations to map these vehicles so that applications for tax relief are both timely and accurate, and that services reach those who need them most. 

Simple, Accessible Process for Tax Relief

The SADAR Benuanta registration process is designed to be straightforward. Individuals seeking tax relief can submit an application to the Head of Bapenda through the local Technical Implementation Unit (UPTD) at Bapenda. Following an assessment of the vehicle, UPTD staff provide their review to the Head of Bapenda, who issues a decision letter granting or denying the tax relief. Applicants are then notified of the outcome electronically or at their local One-Stop Integrated Administration System (SAMSAT) office. 

Launch of the tax relief program for disability-modified vehicles in North Kalimantan Province