BPS Updates KBLI List to Include Content Creator Businesses

The Statistics Indonesia (BPS) has issued the Indonesian Standard Industrial Classification (KBLI) through BPS Regulation Number 7 of 2025, which came into effect on 17 December 2025 (KBLI 2025).

KBLI is the classification of economic activities in Indonesia that produce output, in the form of goods or services, into types of business fields.

KBLI 2025 will replace the previous KBLI regulated under BPS Regulation Number 2 of 2020 (KBLI 2020).

KBLI 2025 was issued to provide uniformity of concepts, definitions, and business field classifications in line with developments and shifts in economic activities in Indonesia.

Accordingly, in KBLI 2025, BPS has made several updates, including the splitting of categories and the recoding of categories.

Changes to KBLI Categories

The categories include publishing activities, broadcasting, as well as content production and distribution. In addition, telecommunications activities, computer programming, consultancy, computing infrastructure, and other information services have also been added.

In general, the following is the list of KBLI 2025 categories:

1. Agriculture, Forestry, and Fisheries;
2. Mining and Quarrying;
3. Manufacturing;
4. Electricity, Gas, Steam/Hot Water, and Cold Air Supply;
5. Water Supply, Wastewater Management, Waste Handling, and Remediation;
6. Construction;
7. Wholesale and Retail Trade
8. Transportation and Storage;
9. Accommodation and Food and Beverage Service Activities;
10. Publishing, Broadcasting, and Content Production and Distribution Activities;
11. Telecommunications, Computer Programming, Consultancy, Computing Infrastructure, and Other Information Service Activities;
12. Financial and Insurance Activities;
13. Real Estate Activities;
14. Professional, Scientific, and Technical Activities;
15. Administrative and Business Support Activities;
16. Public Administration and Defense, and Compulsory Social Security;
17. Education;
18. Human Health and Social Work Activities;
19. Arts, Sports, and Recreation;
20. Other Service Activities;
21. Activities of Households as Employers and Undifferentiated Goods and Services-Producing Activities of Households for Own Use; and
22. Activities of International Organizations and Other Extra-International Bodies.

Changes to KBLI Codes

Meanwhile, the categories that have been recoded include rental and leasing activities without an option to purchase, employment activities, and travel agency activities, which have been reclassified into administrative and business support activities.

In addition, household activities as employers, namely activities that produce goods and services by households.

These categories have been changed to household activities as employers, namely, activities that produce goods and services by households for their own use that are undifferentiated.

KBLI for Taxation

Changes to the KBLI are important for taxpayers. This is because the KBLI has been used as a reference by the Directorate General of Taxes in preparing the Business Classifications (KLU) for certain taxpayers. This is in accordance with the Regulation of the Director General of Taxes Number PER-12/PJ/2022.

Accordingly, a number of tax administrative activities cannot be separated from the existence of the KBLI. These include utilizing tax facilities specifically granted to certain industries, as well as calculating net income using the deemed profit norm.

Therefore, taxpayers need to check whether the KLU currently registered in the DGT system is still in accordance with KBLI 2025. If there are changes, taxpayers may update their data through the Coretax system. (ASP/KEN)