KBLI mapping
- Linked KBLI: 26800
Deskripsi KLU
This group includes the manufacture of magnetic and optical recording media for sound, images and data, whose main materials are plastic, such as blank magnetic audio and video tapes, blank magnetic audio and video tapes, blank vinyl records, films that are not sensitive to light, tapes for recording data and blank discs/diskettes and blank optical discs and hard drive media. Light-sensitive filmmaking efforts are included in the 20299 group. The attempt to record sound with the medium of cassette tapes, vinyl records was included in the group 59201. Meanwhile, film image recordings and video tapes are included in subgroup 5911 (Production of Moving Images, Videos and Television Programs). Data recording businesses with tapes, disks/diskettes and the like that use computer services are included in the 62090 group.
Tax norms and notes
- 10 provincial capitals norm: 29.0%
- Other provincial capitals norm: 27.0%
- Other areas norm: 26.0%
- 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.