KBLI mapping
- Linked KBLI: 18120
Deskripsi KLU
This group includes the business of binding printed sheets, for example into books, brochures, magazines, catalogs and so on, by folding, attaching, sewing, gluing, gluing, binding with adhesives, trimming and gold stamping; production of composed type, plates or cylinders, book binding; composition letter installation, photo installation, data input including scanning and recognition of optical characters or letters, electronic arrangement; Image Creation includes the installation of images or drawings (for the printing process of printing machines and offset); engraving or sketching of cylinders for gravure; Manufacturing Process direct image on the plate (including photopolymer plates); Image Creation for printing and stamping reliefs; making molds for experiments; Artistic work includes the preparation of litho stones and woodblocks (stone production lithographic, for use in printing activities in other units); Manufacture reprography goods; design of printed goods such as sketches, layouts, sample items and Etc; and other graphic activities such as die-sinking and die-stamping, multiplication of braille letters, beating and drilling, embossed embroidery, varnishing and coating, insertion and folding.
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.