KBLI mapping
- Linked KBLI: 19100
Deskripsi KLU
This group includes gas processing industry businesses, coke from coal, including the distillation of coal that is not part of a gas plant or iron and steel, or the distillation of coal which is part of an iron and steel plant whose books can be separated. Including the operation of coal furnaces, coal and semi coal production, pitch coal production, stone production raw and lignite coal and coal agglomeration. Gas distillation business by gas plants whose distribution through pipeline is included in group 35202. Gas and coke manufacturing businesses that are members of the iron and steel processing is included in groups 24101 to 24103. Manufacture of briquettes and packing of coal incorporated with mining activities are included in group 05101.
Tax norms and notes
- 10 provincial capitals norm: 18.0%
- Other provincial capitals norm: 16.0%
- Other areas norm: 15.0%
- 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.