KLU 64200 - Activities Of The Holding Company

Pemetaan KBLI

• KBLI terkait belum dipetakan.

Deskripsi KLU

Group iiii includes activities and holding companies, namely companies that control assets and a group of subsidiary companies and the main activity is the group’s holding. ‘Holding Companies’ are not involved in the business activities of their subsidiary companies. Its activities include the services provided by counsellors and negotiators in designing mergers and acquisitions of companies. - - - 1175 64300 TRUSTS, FINANCING AND SIMILAR FINANCIAL ENTITIES Group iiii includes legal entities formed to collect stocks or securities or other financial assets, without regulation, on behalf of shareholders or who derive profits. The portfolio is tailored to obtain specific investment characteristics, such as diversification, risk, rate of return and price changes. The entity earns interest, dividends and other property income, but has little to no job and no income and the sale of services. The mi group includes open-end investment financing, closed-end investment financing; Trusts, estates or intermediary accounts, supervised on behalf of beneficiaries based on trust agreements, wills or intermediary agreements, investment trust financing units. - - - 1176 64910 LEASE WITH OPTION RIGHTS The mi group includes the company’s financing business in the form of financeleaseI to be used by lessees for a certain period of time, based on periodic payments. When the term has expired, the lessee can buy the relevant capital goods or extend the leasing period based on the value of the remaining goods that has been mutually agreed. A finance company is commonly called a lease with option rights (financial leasing). - - - 1177 64921 PAWNSHOP This group includes the business of providing loan facilities to the community on the basis of pawn law. The credit or loan provided is based on the value of the collateral for the movable goods that are handed over, without paying attention to the use of the loan funds provided. - - - 1178 64922 CONSUMER CREDIT This group includes businesses whose main activities are financing the procurement of goods and services based on consumer needs with an installment or periodic payment system. For example, Adira Multi Finance, G.E.Finance.

Norma dan catatan pajak

• Norma 10 ibu kota provinsi: 17.0%
• Norma ibu kota provinsi lainnya: 17.0%
• Norma daerah lainnya: 17.0%
• Verifikasi silang dengan DJP sebelum filing pajak.

Tool terkait

• Kalkulator PPh 21 TER
• Tarif pajak

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

Portal ini bersifat informasional. Konfirmasikan kewajiban akhir kepada instansi berwenang sebelum pengajuan, perizinan, penggajian, perpajakan, atau keputusan investasi. Lihat metodologi.