Pemetaan KBLI
- KBLI terkait: 88101
Deskripsi KLU
This group includes activities based on social work professions for individuals, families or communities carried out by the government, such as the provision of social activity services, counseling, welfare, evacuation, handover and similar services aimed at the elderly and disabled at home or elsewhere and carried out by government offices or by special government organizations providing counseling services and so on, such as visiting the elderly and disabled, daily care activities for the elderly and disabled and rehabilitation and occupational habitability activities for people with disabilities where the educational component is limited, including coaching, collection and distribution of social assistance funds. It does not include activities described in this subgroup but includes accommodation (8730) and daily care activities for disabled children (8890). - - - 1338 88102 SERVICES FOR PRIVATE SOCIAL ACTIVITIES OUTSIDE THE HOME FOR THE ELDERLY AND DISABLED This group includes activities based on social work professions for individuals, families, or communities carried out by the private sector, such as institutions providing social activity services, consulting, welfare, evacuation, handover and similar services intended for the elderly and disabled at home or elsewhere and carried out by the private sector, local and national non-governmental organizations and/or special institutions for the provision of social activity services, visiting the elderly and disabled, daily care activities for the elderly and disabled and rehabilitation and habitual activitieswork for people with disabilities where the educational component is limited, including coaching, collection and distribution of social assistance funds. It does not include the activities described in this group but includes accommodation (8730) and daily care activities, including for disabled children (8890).
Norma dan catatan pajak
- Norma 10 ibu kota provinsi: 30.0%
- Norma ibu kota provinsi lainnya: 30.0%
- Norma daerah lainnya: 29.0%
- 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
| Source | URL | Regulation | Tier |
|---|---|---|---|
| Putranto Alliance KLU table | https://putranto-alliance.com/indonesian-business-field-classification-klu/ | Derived from DJP references | fallback |
Kode ini cocok untuk siapa?
Kode ini biasanya relevan untuk jenis aktivitas, peran usaha, atau model operasi berikut:
Sumber: MANUAL, 2026-05-04
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.
Portal ini bersifat informasional. Konfirmasikan kewajiban akhir kepada instansi berwenang sebelum pengajuan, perizinan, penggajian, perpajakan, atau keputusan investasi. Lihat metodologi.