KLU 66123 - Investment Manager

Pemetaan KBLI

• KBLI terkait: 66123

Deskripsi KLU

This group includes the business activities of parties that manage securities portfolios for customers or manage collective investment portfolios for a group of customers, except for insurance companies, pension funds, and banks that carry out their own business activities based on applicable laws and regulations. - - - 1194 66191 CLEARING AND GUARANTEE AGENCIES This group includes the business activities of parties that provide clearing services and guarantee the settlement of stock exchange transactions in an orderly, reasonable and efficient manner. - - - 1195 66192 STORAGE AND SETTLEMENT INSTITUTIONS This group includes the business activities of the party that organizes the central custodian for the Custodian Bank, Securities Company and other parties and the settlement of stock exchange transactions in an orderly, reasonable and efficient manner. - - - 1196 66193 SECURITIES ADMINISTRATION BUREAU This group includes the business activities of parties based on contracts with issuers to carry out the recording of securities ownership and the distribution of rights related to securities. - - - 1197 66194 CUSTODIAN This group includes the business activities of parties who provide securities custody services and other assets related to securities and other services, including receiving dividends, interest, and other rights, completing securities transactions, and representing account holders who are its customers. - - - 1198 66195 TRUSTEE This group includes the business activities of parties entrusted to represent the interests of all bondholders. - - - 1199 66196 SECURITIES RATING AGENCY This group includes the business activities of the party that rates bonds and other debt securities. This rating is carried out to provide information to investors to find out the company’s ability to return the principal and interest of the loan. - - - 1200 66197 CURRENCY EXCHANGE SERVICES (MONEY CHANGER) This group includes various types of currency exchange services. Including currency sales services. - - - 1201 66199 OTHER FINANCIAL SERVICES THAT CANNOT BE CLASSIFIED ELSEWHERE This group includes other financial support services businesses that are not classified elsewhere, such as financial advisors, mortgage advisers and brokers.

Norma dan catatan pajak

• Norma 10 ibu kota provinsi: 62.5%
• Norma ibu kota provinsi lainnya: 62.5%
• Norma daerah lainnya: 62.5%
• 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

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