KBLI mapping
- Linked KBLI: 71202
Deskripsi KLU
This group includes physical, chemical, biological, electrical, mechanical and other analytical testing activities of all types of materials and products that include testing activities in the field of food health, including animal disease tests and controls related to food production; austic and vibration (vibration) tests, mineral composition and purity tests and so on, tests of physical characteristics and performance of materials such as strength, thickness, durability, radioactivity and others, qualification and durability tests, performance tests of overall engines such as motors, automobiles, electronic equipment and others, failure analysis, tests and measurements of environmental indicators such as air and water pollution, tests using models or mockups such as airplanes, ships, dams and others. Including the operational activities of the police laboratory. Medical testing is included in groups 8690 1 to 86903.
Tax norms and notes
- 10 provincial capitals norm: 32.0%
- Other provincial capitals norm: 31.0%
- Other areas norm: 29.0%
- 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.