Kode KLU

KLU 85430 - Other Education Services Of The Government

KLU 85430 untuk Other Education Services Of The Government - tarif PPh final, norma NPPN per wilayah, mapping ke KBLI 2026, dan kewajiban pajak DJP.

Referensi 2026 85430 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 educational activities outside of school that are organized by the Government and generally in the form of courses to add/support skills, such as Administrative Officer Course, Administrative Officer Course Upper, Teacher Education Course, Technical Training Center, beauty course (body care, bridal makeup), household welfare (education sewing, cooking and nutrition), health (PPPK education, massage, acupuncture acupuncture) and other courses. Including package A and B study groups, and business study groups for adults. - - - 1303 85491 MANAGEMENT AND BANKING EDUCATION SERVICES This group includes management and banking education activities that privately held. The activities included in this activity are services Education or Business Administration Course, Office Administration, Administration health, administration, commercial administration, accounting, business accounting, Banking Accounting, Office Accounting, Tax Accounting, Accounting Companies, Insurance, Import and Export, Customs and Excise, Entrepreneurship, management, administrative management, business management, management Informatics, Health Management, Financial Management, Financial Management and taxation, tourism management, training management, management Marketing/Trade, Banking Management, Office, Management company, property, applied management, typing, marketing, fashion marketing, security/security, banking and capital markets, Office, Taxation, Polybusiness, Pramurukti, Pramusiwi, Hamumusma, Sales management, secretary, urban planning, business entrepreneurs and others.

Norma dan catatan pajak

  • Norma 10 ibu kota provinsi: 36.0%
  • Norma ibu kota provinsi lainnya: 33.0%
  • Norma daerah lainnya: 30.0%
  • 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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