KBLI mapping
- Linked KBLI: 74201
Deskripsi KLU
This group includes photography or photography service businesses, both for individuals or business interests, such as photography for passports, schools, weddings and others; photography for commercial purposes, publications, fashion, real real estate or tourism; aerial photography (aerial photography photography) and video recording for events such as weddings, meetings and others. Another activity is the processing and printing of photographic results , including washing, printing and enlargement of negative film or cine-film taken by the client; film washing and photo printing laboratories; photo shop (photo washing station) for one hour (not part of the camera shop); mounting slide and doubling and restoring or slightly altering the transparency in its relationship with photography. This also includes the activities of photojournalists and Microfilm creation from documents. Film production for cinema and video and the distribution is included in group 591.
Tax norms and notes
- 10 provincial capitals norm: 62.5%
- Other provincial capitals norm: 62.5%
- Other areas norm: 62.5%
- 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.