KBLI mapping
- Linked KBLI has not been mapped yet.
Deskripsi KLU
This group includes individual activities that provide services as civil servants in government agencies, including civil servants in the TNI/Polri unit. - - - 1423 96302 MEMBERS OF THE MILITARY AND POLICE This group includes individual activities that provide services as members of the Indonesian National Army or the Indonesian National Police. - - - 1424 96303 EMPLOYEES OF STATE-OWNED ENTERPRISES/REGIONAL-OWNED ENTERPRISES This group includes individual activities that provide services as employees to State-Owned Enterprises or Regional-Owned Enterprises. - - - 1425 96304 PRIVATE EMPLOYEES This group includes the activities of individuals who provide services as employees of a private company. - - - 1426 96305 PENSIONER This group includes individuals as retired employees in government agencies and retired members of the Indonesian National Army or the Indonesian National Police as well as pensioners from self-managed pension funds or pension funds whose establishment has been approved by the Minister of Finance. - - - 1427 96910 FUNERAL SERVICES AND ACTIVITIES RELATED TO IT This group includes funeral services and activities RELATED to it, such as grave excavation, provision of mortuary carousels, burial and cremation of human or animal corpses and related activities, such as funeral or cremation services for burial or cremation and embalming and burial, provision of funeral services or cremation and rental of space in cemetery grounds, rental or sale of cemeteries and cemetery maintenance and matters related to the funeral process for serving the community.
Tax norms and notes
- 10 provincial capitals norm: 50.0%
- Other provincial capitals norm: 50.0%
- Other areas norm: 50.0%
- Cross-check with DJP before filing tax returns.
Related tools
Why KLU should not be read as if it were KBLI
KLU is the tax layer, not the primary business-activity classification for every operational decision. In practice, KLU helps interpret tax norms, filing context, and reporting logic, while KBLI is used to describe the economic activity itself. The two layers should therefore be read together rather than treated as interchangeable.
How to use a KLU page correctly
Start from the real business activity and make sure the linked KBLI is still relevant. Then use the KLU page to read the norms, tax notes, and DJP validation points. If the KLU looks overly broad, the team should return to the activity mapping and re-check whether the cross-layer mapping is actually correct.
The risk of reading KLU in isolation
When KLU is read separately from KBLI and the real business structure, it often becomes just a tax-norm number without context. That weakens both budgeting and filing because the user may think the code is settled while the activity description, company records, and tax treatment are still misaligned.
Sources
| Source | URL | Regulation | Tier |
|---|---|---|---|
| Putranto Alliance KLU table | https://putranto-alliance.com/indonesian-business-field-classification-klu/ | Derived from DJP references | fallback |
Changelog
- 2026-03-19 - The KLU page was published with norms, description, and initial KBLI mapping.
- 2026-03-19 - Tax notes, related tools, and DJP validation references were expanded.
This portal is informational. Confirm the final obligation and competent authority before filing, licensing, payroll, tax, or investment decisions. Read methodology.