KBLI mapping
- Linked KBLI has not been mapped yet.
Deskripsi KLU
This group includes educational activities outside of school that are organized by the Government and generally in the form of courses to add/support skills, such as Administrative Officer Course, Administrative Officer Course Upper, Teacher Education Course, Technical Training Center, beauty course (body care, bridal makeup), household welfare (education sewing, cooking and nutrition), health (PPPK education, massage, acupuncture acupuncture) and other courses. Including package A and B study groups, and business study groups for adults. - - - 1303 85491 MANAGEMENT AND BANKING EDUCATION SERVICES This group includes management and banking education activities that privately held. The activities included in this activity are services Education or Business Administration Course, Office Administration, Administration health, administration, commercial administration, accounting, business accounting, Banking Accounting, Office Accounting, Tax Accounting, Accounting Companies, Insurance, Import and Export, Customs and Excise, Entrepreneurship, management, administrative management, business management, management Informatics, Health Management, Financial Management, Financial Management and taxation, tourism management, training management, management Marketing/Trade, Banking Management, Office, Management company, property, applied management, typing, marketing, fashion marketing, security/security, banking and capital markets, Office, Taxation, Polybusiness, Pramurukti, Pramusiwi, Hamumusma, Sales management, secretary, urban planning, business entrepreneurs and others.
Tax norms and notes
- 10 provincial capitals norm: 36.0%
- Other provincial capitals norm: 33.0%
- Other areas norm: 30.0%
- 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.