KBLI mapping
- Linked KBLI: 28240
Deskripsi KLU
This group includes the manufacture of machinery and equipment for mining, excavation, and construction activities, such as lifting and conveying equipment (e.g. conveyors), machines for screening, sorting, separating, washing, crushing mineral materials, drilling machines, cutting and tunneling and sinking machines (whether for underground use or not), tractors used in mining and construction activities, earthmoving machines, such as bulldozers, angle dozers, graders, scrapers, levelers, shovels, loading shovels and their equipment, and various machinery for construction activities, and concrete and mortar mixing machines, pile-driver and pile extractor machines, mortar and asphalt spreaders, concrete surface leveling machines and etc., tracklaying tractors and tractors used in construction or mining, bulldozer blades and angle dozers and off-road dumping trucks. Including the manufacture of parts/components and equipment. The manufacture of tractors for agriculture is included in the 28210 group.
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.