KBLI mapping
- Linked KBLI: 28130
Deskripsi KLU
The mi group includes the business of manufacturing air and gas compressors, compressors for refrigerators and air conditioners, compressors for motor vehicles, laboratory pumps, water pumps, air pumps, hydraulic pumps, vacuum pumps or air pumps, other air and gas compressors, pumps for liquids whether or not they are equipped with measuring devices, pumps designed for internal combustion engines, such as fuel pumps, oh, and water for motor vehicles and so on. Including water and metal valves and taps, such as kipps/valves and faucets for industrial use, including regulatory kippies/valves and inlet pipe faucets; faucets and valves for hygiene (sanitation); faucets and valves for heating; and hand pumps. Valves and rubber are included in subheading 2219. Danporcelain faucets are included in subclass 23932.
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.