KBLI mapping
- Linked KBLI: 17099
Deskripsi KLU
This group includes the business of making goods from paper and paperboard or cardboard that has not been covered by other subgroups, such as the paper industry writing and ready-to-use printing paper, industrial ready-to-use computer printout, ready-to-use coffee paper industry, ready-made pasted or adhesive paper industry, industrial register books, accounting books, binders, albums and stationery commercial or for similar education, box industry, pockets, wallets and notebooks containing paper stacks, industrial wallpaper (wallpaper) and other types of wall coverings, including vinyl coated wallpaper and textile, label industry, filter paper industry and filter paper board, industry paper rolls and paper boards, paper spindles and paper boards and so on, the industry where eggs and other goods made from molds pulp and so on, and the new creation paper industry. Include here paper and cardboard processing in all ways, such as coating, glazing, gumming, laminating, carbon paper making and stencil sheet paper in the form of pieces are ready to be sold to consumers. Including the manufacture of office stationery (stationeries) that are not printed, such as envelopes, letter paper, cleaning paper, Dinner ware made of paper and the like. Making office stationery and cards that printed included in group 58110.
Tax norms and notes
- 10 provincial capitals norm: 17.0%
- Other provincial capitals norm: 16.0%
- Other areas norm: 14.0%
- 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 |
Who is this code for
This code typically applies to the following activity types, operating roles, or business models:
Source: MANUAL, 2026-05-04
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.