KBLI mapping
- Linked KBLI has not been mapped yet.
Deskripsi KLU
This group includes consulting services related to the analysis, design and programming of ready-to-use systems. This activity usually involves analyzing the needs of computer users and their problems, solving problems, and creating software related to solving these problems. It also includes writing simple programs according to the needs of computer users. Designing the structure and content of, and/or writing the computer code required to create and implement, such as software systems (updates and improvements), software applications (updates and improvements), databases and web pages. This includes the customization of software, e.g. modification and adjustment of the configuration of existing applications so that they function within the client’s information system environment. Similar activities carried out as an integral part of the sale of software are included in subheading 47413.
Tax norms and notes
- 10 provincial capitals norm: 50.0%
- Other provincial capitals norm: 50.0%
- Other areas norm: 50.0%
- 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.