KLU 35102 - Electric Power Transmission

KBLI mapping

• Linked KBLI has not been mapped yet.

Deskripsi KLU

This group includes the operation of transmission systems or the distribution of electric power from generation to distribution networks through high-voltage (between 35 kilovolts to 24.5 kilovolts) and/or extra-high voltage (greater than 24.5 kilovolts) including their substations, either from their own production or from the production of other parties. - - - 640 35103 ELECTRIC POWER DISTRIBUTION This group includes the business of operating a distribution system or the business of distributing electricity through an electric power network with medium to lower voltage (below 35 kilovolts) to consumers or customers, including with distribution substations, both from their own production and from the production of other parties. - - - 641 35104 ELECTRICAL SUPPORT SERVICES This group includes businesses/activities that are directly related to the electricity business, such as metering and billing services. This includes electricity trading activities to consumers, power plant agent activities that take care of electricity sales through an electric power distribution system operated by other parties and operational activities to change the capacity and power of electric power. - - - 642 35201 PROCUREMENT OF NATURAL AND ARTIFICIAL GAS This group includes the business of providing gas fuel that can be directly used as fuel by purchasing natural gas (including LPG) and or the gas fuel industry where its manufacture is accompanied by efforts to improve gas quality, such as refining, mixing and other processes produced from natural gas, fuel oil, carbonation of coal, biogas, garbage/waste or other hydrocarbon materials. - - - 643 35202 NATURAL AND ARTIFICIAL GAS DISTRIBUTION This group includes gas distribution efforts through extra-high-pressure networks (more than 10 bars); high-pressure ones (between 4 bar to 10 bar); and those with medium to lower pressure (below 4 bar) either from their own production or the production of other parties to consumers or customers. Gas distribution through pipelines on the basis of remuneration or fees, is included in the 49300 group. Including the distribution, distribution and procurement of all types of gas fuel through the channel system, gas trading to consumers through the channel, gas agent activities that take care of gas trading through the gas distribution system operated by other parties and the operation of changing commodities and gas fuel transportation capacity. - - - 644 35301 STEAM/HOT WATER AND COLD AIR PROCUREMENT This group includes the activities of producing and distributing steam and hot water for heating, power generation and other uses. Its activities include the production, collection and distribution of steam and hot water for heating, energy and other uses and cold air production and distribution activities. - - - 645 35302 ICE PRODUCTION This group includes the production and distribution of cooled water for cooling and ice production needs, including ice for food or beverage needs and other uses (e.g. refrigeration).

Tax norms and notes

• 10 provincial capitals norm: 24.5%
• Other provincial capitals norm: 24.0%
• Other areas norm: 22.0%
• Cross-check with DJP before filing tax returns.

Related tools

• PPh 21 TER calculator
• Tax rates

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

This portal is informational. Confirm the final obligation and competent authority before filing, licensing, payroll, tax, or investment decisions. Read methodology.