KBLI mapping
- Linked KBLI has not been mapped yet.
Deskripsi KLU
This group includes businesses to make various goods from other excavated materials that have not been covered elsewhere, such as kaolin flour, gypsum flour, and talc flour. This includes the manufacture of abrasive paper and grinding, sharpening and polishing of stones and abrasion stones or scrubbing stones both natural and artificial, lighter flints; friction materials and frameless goods with mineral or cellulose substance staples; insulating materials from minerals, such as slag wool, rock wool and other types of wool; exfoliated vermiculate, developed clay and a kind of insulation with heat, sound-absorbing material; goods from various mineral substances, such as mica and goods from mica, goods from fatty soil (peat) as an incendiary fuel, goods from graphite (electrical goods); goods made of asphalt or materials of its type, for example adhesives made from asphalt, coal tar and so on; and carbon and graphite fibers and their derivatives (except electrodes and electrical equipment).
Tax norms and notes
- 10 provincial capitals norm: 24.5%
- Other provincial capitals norm: 23.0%
- Other areas norm: 22.0%
- 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 |
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.