KBLI Division 72 - Penelitian Dan Pengembangan Ilmiah. List of groups and activity codes with official BPS 2025 descriptions, OSS risk, and KLU tax codes.
Page summary
What falls inside this scope
What usually sits outside this scope
Key differences
- Division 72 is separated mainly by the operational boundary of penelitian Dan Pengembangan Ilmiah, not just by a broad industry label.
- The most practical branches to separate inside this division are Penelitian Dan Pengembangan Eksperimental Ilmu Alam Dan Enjinering and Penelitian Dan Pengembangan Eksperimental Ilmu Sosial Dan Humaniora.
- If the main activity shifts toward Aktivitas Arsitektural Dan Enjinering; Pengujian Dan Analisis Teknis and Aktivitas Periklanan, Penelitian Pasar, Dan Kehumasan, the better comparison point is usually outside Division 72.
How to use this page
About this division
KBLI division 72 sits under Professional, scientific, and technical activities and currently contains 9 activity codes in the portal. The division page is the filtering layer that should be reviewed before reading individual code pages. It is useful whenever several activities sound similar but differ in licensing, tax, or compliance treatment.
Activities commonly found in this division include Penelitian Dan Pengembangan Ilmu Alam, Penelitian Dan Pengembangan Enjinering Dan Teknologi, Penelitian Dan Pengembangan Ilmu Kedokteran Dan Kesehatan. Use the division page as the middle layer for understanding which activity clusters the official classification still treats as adjacent, then move to the 5-digit code that best matches the real operating model.
FAQ
How should Division 72 be separated from its neighbouring divisions?
Compare the main business object and output. Division 72 should only be used when the core activity still sits in penelitian Dan Pengembangan Ilmiah and is not better read through neighbouring divisions such as Aktivitas Arsitektural Dan Enjinering; Pengujian Dan Analisis Teknis and Aktivitas Periklanan, Penelitian Pasar, Dan Kehumasan.
What is the first filter before choosing a 5-digit code in Division 72?
The first filter is the branch cluster underneath the division, especially Penelitian Dan Pengembangan Eksperimental Ilmu Alam Dan Enjinering and Penelitian Dan Pengembangan Eksperimental Ilmu Sosial Dan Humaniora. Once the cluster is clear, the user can move down to the most specific code.
If a company runs several activities inside Division 72, where should the review begin?
Start from the activity that is most dominant in operations and revenue logic, then check whether the additional activities need separate recording. Do not choose the final code from the company label alone.
When should the user stop at division level and move to the final code?
Move to the final code only after the boundaries between the clusters inside Division 72 are already clear. If the main branch is still uncertain, reading the endpoint code too early usually creates mismatch.
Can service or mixed activities still remain inside Division 72?
They can, but only if the official core activity is still grouped inside penelitian Dan Pengembangan Ilmiah under the KBLI structure. Once the service or mixed activity stands as another branch, the neighbouring divisions need to be reviewed.
Changelog
- 2026-03-19 - The code page was published with the official KBLI hierarchy and an activity summary.
- 2026-03-19 - Linked KLU, related tools, and compliance blocks were updated.
This portal is informational. Confirm the final obligation and competent authority before filing, licensing, payroll, tax, or investment decisions. Read methodology.