Kode KLU

KLU 88901 - Government Social Activity Services Outside Other Orphanages

KLU 88901 untuk Government Social Activity Services Outside Other Orphanages - tarif PPh final, norma NPPN per wilayah, mapping ke KBLI 2026, dan kewajiban p...

Referensi 2026 88901 Official Indonesian source cross-check required
Diterbitkan: 2026-03-19 Ditinjau: 2026-03-19 Otoritas: Official Indonesian source cross-check required

Pemetaan KBLI

Deskripsi KLU

This group includes activities based on social work professions, provision of social activities, counselling, welfare, refugees, handover and services of the same type given to individuals and families in their homes or other places and carried out by the government, natural disaster management organizations and special organizations that provide counseling services, such as welfare services and guidance for children and adolescents, adoption activities and prevention activities child delinquency, domestic financial counseling services, marriage and family guidance, debt counseling services, community activities and environment, activities for disaster victims, refugees, immigrants and others including temporary or long-term shelters, activities rehabilitation and occupational habitability for the unemployed where the components of limited education, activities to determine the fulfillment of requirements in relation to with welfare assistance, food loans or coupons, activities daily care of children, including for disabled children, day facility activities for homeless people and other lower-middle social groups and charitable activities such as fundraising or other supporting activities aimed at social activities. Including such as the development of isolated communities, consultation family, women’s leadership training and village women’s self-help enterprises, adoption, resocialization and coaching, collection and distribution of social assistance funds. - - - 1340 88902 SERVICES FOR PRIVATE SOCIAL ACTIVITIES OUTSIDE OTHER ORPHANAGES This group includes activities based on social work professions, provision of social activities, counselling, welfare, refugees, handover and services of the same type given to individuals and families in their homes or other places and carried out by the private sector, local and national non-governmental organizations, organizations natural disaster management and special organizations providing counseling services, such as welfare services and guidance for children and adolescents, activities adoption and child delinquency prevention activities, home financial counseling services ladder, marriage and family guidance, debt and receivables consulting services, community and environmental activities, activities for disaster victims, refugees, immigrants and others including temporary or internal shelters long-term, rehabilitation activities and occupational habitation for unemployment where the educational component is limited, deterministic activities fulfillment of conditions in relation to welfare assistance, loans or food coupons, daily care activities for children, including for children disability, daily facility activities for the homeless and medium social groups and other charitable activities such as fundraising or other supports aimed at social activities. Includes such as Fostering Isolated Communities, Family Counseling, Leadership Training women and village women’s self-help enterprises, adoption, resocialization and coaching, collection and distribution of social assistance funds.

Norma dan catatan pajak

  • Norma 10 ibu kota provinsi: 36.0%
  • Norma ibu kota provinsi lainnya: 36.0%
  • Norma daerah lainnya: 35.0%
  • 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

Skor risiko kepatuhan

8 / 10

3 dari 4 faktor lolos

Kode ini cocok untuk siapa?

Kode ini biasanya relevan untuk jenis aktivitas, peran usaha, atau model operasi berikut:

Sumber: MANUAL, 2026-05-04

FAQ

KLU 88901 dipakai untuk apa?

KLU ini dipakai sebagai referensi norma pajak dan pemetaan ke KBLI terkait.

Apakah KLU sama dengan KBLI?

Tidak selalu. KLU adalah layer pajak, sedangkan KBLI adalah klasifikasi aktivitas usaha.

Apa yang perlu dicek selain KLU 88901?

Cek juga KBLI, tarif pajak yang berlaku, dan validasi resmi di DJP sebelum filing.

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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