KBLI mapping
- Linked KBLI has not been mapped yet.
Deskripsi KLU
This group includes the business of publishing ready-to-use software (not on a bespoke basis), such as operating systems, business applications and other computer games for all platforms. - - - 1123 59111 PRODUCTION OF FILMS, VIDEOS AND TELEVISION PROGRAMS BY THE GOVERNMENT This group includes the business of making and producing moving images, films, videos, television programs or television moving advertisements managed by the government on the basis of remuneration as well as the business of making films for television and film delivery services and film bookkeeping agents. Film duplication and audio/video reproduction of master copies are included in the 18202 group. - - - 1124 59112 PRODUCTION OF FILMS, VIDEOS AND TELEVISION PROGRAMS BY THE PRIVATE SECTOR This group includes the business of making and producing moving pictures, films, videos, television programs or television moving advertisements managed by the private sector on the basis of remuneration as well as film making businesses for television and film delivery services and film bookkeeping agents. Film duplication and audio/video reproduction of mastercopies are included in group 18202.
Tax norms and notes
- 10 provincial capitals norm: 15.0%
- Other provincial capitals norm: 13.0%
- Other areas norm: 12.0%
- 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.