KLU code

KLU 18111 - General Printing Industry

KLU code 18111 for General Printing Industry - final income tax rates, NPPN norms by region, mapping to KBLI 2026, and DJP tax obligations.

2026 reference 18111 Official Indonesian source cross-check required
Published: 2026-03-19 Reviewed: 2026-03-19 Authority: Official Indonesian source cross-check required

KBLI mapping

Deskripsi KLU

This group includes the industrial activities of printing newspapers, magazines and other periodicals such as tabloids, newspapers, magazines, journals, pamphlets, books and brochures, musical manuscripts, maps, atlases, posters, advertising catalogues, prospectuses and other print advertisements, postage stamps, tax stamps, documents, checks and other confidential papers, diaries, calendars, business forms and other commercial printed goods, letter paper or personal stationery and other printed goods of printing presses, offset, photo cliche, flexography and the like, multiplier machines, computer printers, embossed letters and so on including fast printing tools; direct printing to textile, plastic, glass, metal, wood and ceramic materials, except silk screen printing on fabrics and apparel; and printing on labels or identification cards (lithography, printing of inscriptions in the grave, printing of flexographic and so on). This includes reprinting through computers, stencil machines and the like, for example photocopying or thermocopying activities. These printed goods are usually copyrighted. The paper or cardboard label industry belongs to the 17099 group.

Tax norms and notes

  • 10 provincial capitals norm: 33.0%
  • Other provincial capitals norm: 33.0%
  • Other areas norm: 33.0%
  • Cross-check with DJP before filing tax returns.

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

SourceURLRegulationTier
Putranto Alliance KLU tablehttps://putranto-alliance.com/indonesian-business-field-classification-klu/Derived from DJP referencesfallback

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.