KBLI mapping
- Linked KBLI has not been mapped yet.
Deskripsi KLU
This group includes consulting services on the type and configuration of computer hardware with or without being associated with a software application. Planning and designing computer systems that integrate hardware, software and computer communication technology. Consultation usually involves analyzing the needs of computer users and their problems, as well as providing the best solution. Units classified in this subgroup may provide hardware system components and software as part of an integrated service or these components may be provided by third parties or vendors. Units classified in this subgroup generally install systems and train and support system users. This includes the provision of management and operation of the client’s computer systems and/or data processing facilities at the client’s premises, as well as related support services. Similar activities carried out by the sales unit of computer companies are included in the 47411 group.
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.