KBLI mapping
- Linked KBLI: 27900
Deskripsi KLU
This group includes the manufacture of bicycle light dynamos, magnetic dynamos, spark plugs, sound warning devices (sirens, horns, alarms, bells, and so on), electrical signal equipment such as highway traffic control devices, railways, sea and air ports and signals for pedestrians, various electrical and electronic equipment that does not belong to any group, such as solid battery chargers, electric door opening and closing devices, ultrasonic cleaning machines (except for laboratories, dentists), tanning beds, solid state inverter equipment, rectification equipment, fuel cells, regulated and unregulated power supplies, UPS (uninterruptible power supplies), wave suppressors (except for voltage level distribution), equipment cables, extension cables, other insulated and connected electrical cable devices, carbon and graphite electrodes, contacts and other electrical carbon and graphite products, Particle accelerators, capacitors, resistors, electrical condensers and similar components, electromagnets, electrical scoreboards, electrical billboards, electrical insulators (except glass or porcelain braces), stained equipment and electric soldering, including hand soldering irons. Including the business of manufacturing components and equipment.
Tax norms and notes
- 10 provincial capitals norm: 20.0%
- Other provincial capitals norm: 19.0%
- Other areas norm: 18.0%
- 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.