KLU 88901 - Government Social Activity Services Outside Other Orphanages

KBLI mapping

• Linked KBLI: 88901

Deskripsi KLU

This group includes activities based on social work professions, provision of social activities, counselling, welfare, refugees, handover and services of the same type given to individuals and families in their homes or other places and carried out by the government, natural disaster management organizations and special organizations that provide counseling services, such as welfare services and guidance for children and adolescents, adoption activities and prevention activities child delinquency, domestic financial counseling services, marriage and family guidance, debt counseling services, community activities and environment, activities for disaster victims, refugees, immigrants and others including temporary or long-term shelters, activities rehabilitation and occupational habitability for the unemployed where the components of limited education, activities to determine the fulfillment of requirements in relation to with welfare assistance, food loans or coupons, activities daily care of children, including for disabled children, day facility activities for homeless people and other lower-middle social groups and charitable activities such as fundraising or other supporting activities aimed at social activities. Including such as the development of isolated communities, consultation family, women’s leadership training and village women’s self-help enterprises, adoption, resocialization and coaching, collection and distribution of social assistance funds. - - - 1340 88902 SERVICES FOR PRIVATE SOCIAL ACTIVITIES OUTSIDE OTHER ORPHANAGES This group includes activities based on social work professions, provision of social activities, counselling, welfare, refugees, handover and services of the same type given to individuals and families in their homes or other places and carried out by the private sector, local and national non-governmental organizations, organizations natural disaster management and special organizations providing counseling services, such as welfare services and guidance for children and adolescents, activities adoption and child delinquency prevention activities, home financial counseling services ladder, marriage and family guidance, debt and receivables consulting services, community and environmental activities, activities for disaster victims, refugees, immigrants and others including temporary or internal shelters long-term, rehabilitation activities and occupational habitation for unemployment where the educational component is limited, deterministic activities fulfillment of conditions in relation to welfare assistance, loans or food coupons, daily care activities for children, including for children disability, daily facility activities for the homeless and medium social groups and other charitable activities such as fundraising or other supports aimed at social activities. Includes such as Fostering Isolated Communities, Family Counseling, Leadership Training women and village women’s self-help enterprises, adoption, resocialization and coaching, collection and distribution of social assistance funds.

Tax norms and notes

• 10 provincial capitals norm: 36.0%
• Other provincial capitals norm: 36.0%
• Other areas norm: 35.0%
• Cross-check with DJP before filing tax returns.

Related tools

• PPh 21 TER calculator
• Tax rates

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

This portal is informational. Confirm the final obligation and competent authority before filing, licensing, payroll, tax, or investment decisions. Read methodology.