KBLI mapping
- Linked KBLI has not been mapped yet.
Deskripsi KLU
This group includes retail trading of cosmetic goods carried out on the side of public roads (sidewalks), front porchs (empers) of shops or fixed places in the market that can be moved or pushed (los markets), such as cosmetics for facial makeup (eye shadow, mascara, face cream, lipstick, lipliner), fragrance preparations (cologne, toilet water, perfume), hair preparations (shampoo, hair tonic, etc hair oil), nail preparations (base coat, nail polish, nail cream, cuticle remover), skin nurse preparations (baby oil, cleansing lotion, masks, foot creams), preparations for body hygiene (spray deodorants, cream deodorants, douches), shaving preparations (shaving soap, shaving cream), traditional cosmetics (powder, mangir, scrub) and other cosmetics including body powder, beauty cotton and baby powder. This group includes retail trading of cosmetic goods carried out on the side of public roads (sidewalks), front porchs (empers) of shops or fixed places in the market that can be moved or pushed (los markets), such as cosmetics for facial makeup (eye shadow, mascara, face cream, lipstick, lipliner), fragrance preparations (cologne, toilet water, perfume), hair preparations (shampoo, hair tonic, etc hair oil), nail preparations (base coat, nail polish, nail cream, cuticle remover), skin nurse preparations (baby oil, cleansing lotion, masks, foot creams), preparations for body hygiene (spray deodorants, cream deodorants, douches), shaving preparations (shaving soap, shaving cream), traditional cosmetics (powder, mangir, scrub) and cosm
Tax norms and notes
- 10 provincial capitals norm: 30.0%
- Other provincial capitals norm: 25.0%
- Other areas norm: 20.0%
- 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 |
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.