KBLI mapping
- Linked KBLI: 43909
Deskripsi KLU
This group includes other special construction activities that have not yet been classified in groups 43901 through 43905 that require expertise or special equipment, such as moisture and water retention work, Building dehumidification, shaft sinking, manufacturing steel elements, steel bending, masonry and brick installation, installation and the dismantling of stairs (scaffolds and platforms), except for their rental, chimney and oven installation for industrial and occupational purposes requires climbing skills and use of related equipment, For example, working on tall buildings. Includes the work below ground level, outdoor swimming pool construction, cleaning with steam, sand spraying to clean walls and similar activities for building exteriors and crane rental using operators.
Tax norms and notes
- 10 provincial capitals norm: 24.0%
- Other provincial capitals norm: 23.0%
- Other areas norm: 22.0%
- 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.