Kode KLU

KLU 35102 - Electric Power Transmission

KLU 35102 untuk Electric Power Transmission - tarif PPh final, norma NPPN per wilayah, mapping ke KBLI 2026, dan kewajiban pajak DJP.

Referensi 2026 35102 Official Indonesian source cross-check required
Diterbitkan: 2026-03-19 Ditinjau: 2026-03-19 Otoritas: Official Indonesian source cross-check required

Pemetaan KBLI

  • KBLI terkait belum dipetakan.

Deskripsi KLU

This group includes the operation of transmission systems or the distribution of electric power from generation to distribution networks through high-voltage (between 35 kilovolts to 24.5 kilovolts) and/or extra-high voltage (greater than 24.5 kilovolts) including their substations, either from their own production or from the production of other parties. - - - 640 35103 ELECTRIC POWER DISTRIBUTION This group includes the business of operating a distribution system or the business of distributing electricity through an electric power network with medium to lower voltage (below 35 kilovolts) to consumers or customers, including with distribution substations, both from their own production and from the production of other parties. - - - 641 35104 ELECTRICAL SUPPORT SERVICES This group includes businesses/activities that are directly related to the electricity business, such as metering and billing services. This includes electricity trading activities to consumers, power plant agent activities that take care of electricity sales through an electric power distribution system operated by other parties and operational activities to change the capacity and power of electric power. - - - 642 35201 PROCUREMENT OF NATURAL AND ARTIFICIAL GAS This group includes the business of providing gas fuel that can be directly used as fuel by purchasing natural gas (including LPG) and or the gas fuel industry where its manufacture is accompanied by efforts to improve gas quality, such as refining, mixing and other processes produced from natural gas, fuel oil, carbonation of coal, biogas, garbage/waste or other hydrocarbon materials. - - - 643 35202 NATURAL AND ARTIFICIAL GAS DISTRIBUTION This group includes gas distribution efforts through extra-high-pressure networks (more than 10 bars); high-pressure ones (between 4 bar to 10 bar); and those with medium to lower pressure (below 4 bar) either from their own production or the production of other parties to consumers or customers. Gas distribution through pipelines on the basis of remuneration or fees, is included in the 49300 group. Including the distribution, distribution and procurement of all types of gas fuel through the channel system, gas trading to consumers through the channel, gas agent activities that take care of gas trading through the gas distribution system operated by other parties and the operation of changing commodities and gas fuel transportation capacity. - - - 644 35301 STEAM/HOT WATER AND COLD AIR PROCUREMENT This group includes the activities of producing and distributing steam and hot water for heating, power generation and other uses. Its activities include the production, collection and distribution of steam and hot water for heating, energy and other uses and cold air production and distribution activities. - - - 645 35302 ICE PRODUCTION This group includes the production and distribution of cooled water for cooling and ice production needs, including ice for food or beverage needs and other uses (e.g. refrigeration).

Norma dan catatan pajak

  • Norma 10 ibu kota provinsi: 24.5%
  • Norma ibu kota provinsi lainnya: 24.0%
  • Norma daerah lainnya: 22.0%
  • Verifikasi silang dengan DJP sebelum filing pajak.

Tool terkait

Mengapa KLU tidak boleh dibaca seperti KBLI

KLU adalah layer pajak, bukan klasifikasi usaha utama untuk semua keputusan operasional. Dalam praktiknya KLU dipakai untuk membaca norma, jalur pelaporan, dan konteks pajak, sedangkan KBLI dipakai untuk mendeskripsikan aktivitas usaha. Karena itu dua layer ini harus dibaca bersama, bukan dipertukarkan seolah-olah artinya sama.

Cara memakai halaman KLU dengan benar

Mulai dari deskripsi kegiatan usaha dan pastikan kode KBLI yang dipilih memang relevan. Setelah itu gunakan halaman KLU untuk membaca norma, catatan pajak, dan titik validasi ke DJP. Jika KLU yang tampil terasa terlalu umum, tim harus kembali ke aktivitas usaha inti dan memeriksa apakah mapping antar-layer sudah benar.

Risiko jika KLU dibaca terpisah

Bila KLU dibaca terpisah dari KBLI dan struktur usaha, hasilnya sering hanya menjadi angka norma tanpa konteks. Itu berbahaya untuk budgeting dan filing karena pengguna bisa merasa sudah memilih kode yang benar padahal deskripsi aktivitas, dokumen perusahaan, dan treatment pajaknya belum sinkron.

Sumber

SourceURLRegulationTier
Putranto Alliance KLU tablehttps://putranto-alliance.com/indonesian-business-field-classification-klu/Derived from DJP referencesfallback

Changelog

  • 2026-03-19 - Halaman KLU diterbitkan dengan norma, deskripsi, dan mapping awal ke KBLI.
  • 2026-03-19 - Catatan pajak, tool terkait, dan verifikasi sumber DJP diperluas.

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