23959Industry of Goods Made from Cement, Limestone, Gypsum, and Other Asbestos

KBLI 23959 (Industri Barang Dari Semen, Kapur, Gips dan Asbes Lainnya) is the 5-digit Indonesian Standard Industrial Classification code for industry of goods made from cement, limestone, gypsum, and other asbestos. It sits within the Manufacturing Industry category in the official KBLI 2020 taxonomy maintained by Badan Pusat Statistik (BPS).

Mandatory partnership with cooperatives or Indonesian UMKM is required under Pres. Reg. 10/2021. Sector regulators may add further licensing requirements depending on the activity — our team structures the partnership and confirms the licensing stack.

KBLI 23959's risk levels per business scale: Micro Low, Small Low, Medium Low, Large Medium-High. Foreign-owned entities (PT PMA) must register at the Large scale.

NIB + verified Standard Certificate (Sertifikat Standar Terverifikasi). KBLI 23959 is Medium-High risk at Large scale, so NIB is issued first, but the Standard Certificate becomes effective only after the issuing ministry verifies compliance (typically through a document review or site audit). To obtain the licensing instrument, OSS lists 6 application requirements (persyaratan). The first few: Have a document outlining the plan for the type, specifications, quantity, and source of raw materials, as…; Possess documents in the form of: a. Machine specifications and/or equipment list b. Photos of…; Have a human resources organizational structure document that includes at least: a. Company leadership b.…, and 3 more — see the full list with supporting documents in the Licensing detail section. Plus one basic requirement (KKPR) at the class level.

BKPM Reg. 5/2025's default floor is IDR 2.5 billion paid-up capital at incorporation + IDR 10 billion+ total investment commitment per KBLI registered (realised over time and reported quarterly via LKPM). Sector regulators (OJK for financial, ESDM for energy, Kemenkes for healthcare, BPOM for food and cosmetics, Permendag for retail, Kominfo for digital platforms) often set higher minimums for specific activities. The binding figure depends on what you actually plan to operate, so confirm with our team before committing capital. See the investment status block for the BUPM verdict and ownership context.

PT PMA setup typically takes 4-8 weeks: AHU registration (1-2 weeks), NIB issuance via OSS (immediate to 1 week), bank account opening (2-4 weeks). The licensing cycle for KBLI 23959 specifically takes 7 days at the Large business scale.

Not on the Tax Holiday or Tax Allowance priority lists. KBLI 23959 businesses pay the standard 22% PPh Badan; Super Tax Deduction (300% R&D / 200% vocational training) may still apply for qualifying expenses.

Authority depends on the investor profile. For PMA: Minister/Head of Agency. For domestic SME scale: typically Governor (for Provincial scope) or Regent/Mayor (Regency/City scope). See the licensing detail section for the full per-permit authority routing.

Beyond the NIB, no specific auxiliary permits (PB UMKU) are recorded for KBLI 23959. Sector-specific obligations may still apply — verify with the relevant ministry.