KLU code directory for tax norms, KBLI mapping, and business classification checks.
KLU (Klasifikasi Lapangan Usaha) is the tax-side business classification used by the Directorate General of Taxes to group taxpayer activities in Indonesia. Although KLU often resembles KBLI at a structural level, it is designed for tax administration: NPWP registration, fiscal benchmarking, audit-risk context, and filing logic.
Each taxpayer needs to make sure the selected KLU genuinely matches the main business activity. The KLU affects how tax norms, VAT exposure, withholding context, benchmark ratios, and the consistency between OSS, AHU, and DJP records are interpreted. That is why KLU should never be read in isolation from KBLI and the real operating structure.
The KLU directory on IndonesiaCodes.site links each KLU code to its matching KBLI 2025 layer, relevant KAP/KJS payment logic, and the tax-rate checkpoints most often reviewed by finance teams, tax advisers, and controllers. The goal is not to show a tax norm alone, but to help users see whether the business and tax layers are actually aligned.
How to use this KLU hub
Start from the real business activity and the correct KBLI. Then use KLU to interpret the tax side. If the KLU result still feels too broad or inconsistent with the business model, go back to the original mapping and review the activity description and company records again.
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.