KBLI 28173: Electronic Office and Accounting Machines…

KBLI 28173: Electronic Office and Accounting Machines… · Open to PMA

§ 01

Foreign investment rules

Indonesia's BUPM (Investment Business Fields) regulation places this code into one of five tracks. The track determines whether a foreign investor (PMA) can operate in this activity at all, and under what conditions.

Status · open

Fully open to foreign investment

KBLI 28173 is not on Indonesia's closed, conditional, SME-reserved or partnership-required schedules. A foreign investor may incorporate a PT PMA with up to 100% foreign ownership and operate in this activity directly.

This KBLI is not listed in any restricted, closed, SME-reserved or partnership-required schedule under Pres. Reg. 10/2021 (as amended). A 100% foreign-owned PT PMA may operate in this activity, subject to the licensing requirements shown below. BKPM's default minimum capital is IDR 2.5 billion paid-up with IDR 10 billion+ total investment commitment per KBLI realised over time, but sector regulators (OJK, ESDM, BPOM, Kominfo, etc.) can set higher minimums for specific activities — we confirm the actual figure before incorporation.

§ 02

How we handle your KBLI 28173 setup

Emerhub is a corporate-services provider in Indonesia. We do the legal and regulatory legwork for foreign investors so you can focus on the business itself. Here's what the engagement looks like.

1
Confirm the optimal structure for your business
2–3 business days
We confirm KBLI 28173 is the right primary code for your business, advise on secondary codes you may also need, and finalize the holding structure with you before any filing.
What we need from you
- Founders' passport copies and proof of residence
- Intended share split and board composition
2
Incorporate your PT PMA
7–10 business days
We draft the Articles of Association before a notary, register the entity with the Ministry of Law & Human Rights (Kemenkumham), and obtain the company's tax ID (NPWP). Under BKPM Reg. 5/2025, paid-up capital is IDR 2.5 billion (~USD 160K) — the cash actually deposited at incorporation. The IDR 10 billion+ figure many sources still cite is the total investment commitment per KBLI, realised over time via your LKPM reports.

Get an exact quote and timeline for KBLI 28173, scoped to your specific business plan.

Request a quote

§ 05

Licensing requirements in detail

Specific permits, application requirements and ongoing obligations vary by business scale and the sub-activity within this KBLI. We file these on your behalf — this section is for transparency on what we'll be handling. Switch between scales below; by default we show Large (the PMA scale).

What's required to operate

NIB

Preparation only — additional permit needed below

Standard Certificate (Verified)

Important: NIB is issued for the preparation stage. To begin commercial operations, the operator must obtain a Sertifikat Standar that has been verified by the competent ministry. The verification step typically requires a site or document inspection. Operating with NIB alone is not legally compliant.

Processing time

7Days

Statutory turnaround

Application requirements

Documents and capabilities you must demonstrate at registration

01Have a document outlining the plan for the type, specifications, quantity, and source of raw materials, as well as the source and amount/volume of energy and water needed to carry out industrial business activities for 1 (one) production cycle or for a duration of 6 (six) months ahead.
02Possess documents in the form of: a. Machine specifications and/or equipment list b. Photos of machines/equipment and c. Sales/rental agreement that proves: 1) Control (ownership/rental) of machines to produce machinery and electrical products as well as quality testing equipment 2) Compliance of installed production capacity with business data.
03Have a human resources organizational structure document that includes at least: a. Company leadership b. Production and/or quality control department c. Marketing department
04Have a flowchart document for: a. Procurement, receipt, and storage of raw materials b. Production process c. Quality control process d. Packaging, storage, transportation, and distribution of production results
05Possess documentation in the form of photos proving the availability of occupational accident handling facilities and rest areas for workers.
06Have a plant layout facilities planning document that proves the availability of: a. Dedicated production space b. Quality control space

Ongoing obligations

Compliance and reporting duties throughout operation

01Have proof of submission of mandatory validated Industrial Data every 6 (six) months in accordance with the laws and regulations in the industrial sector.
02Ensure the safety and security of equipment, processes, production results, storage, and transportation, in accordance with applicable laws and regulations.
03Have: a. A user manual for the produced goods (including maintenance and troubleshooting handling) b. A card/letter/electronic code for the warranty of malfunctioning produced goods that proves the minimum service commitment to customers.
04Possess periodic calibration documents for quality control equipment or periodic results from independent laboratory tests on the produced products.
05Have a document for the SOP of the periodic calibration process for quality control equipment.
06Have a document in the form of a disaster evacuation SOP, including the arrangement of workplace safety signs.
07Possess a Quality Management System certificate (ISO 9001).

Issuing authority

The authority that issues the license depends on your situation.

Authority	Applies when
Minister/Head of Agency	The industrial location is situated within a cross-border area between provinces.
Minister/Head of Agency	Foreign Investment
Governor	The industrial location is in the relevant province.

Speak to Emerhub

Get your KBLI 28173 setup handled end-to-end.

Emerhub is a corporate-services provider in Indonesia. We handle PT PMA incorporation, licensing, tax registration and monthly compliance — so you focus on operating the business.

Get a quote for KBLI 28173

§ 01

Foreign investment rules

Status · open

Fully open to foreign investment

§ 02

How we handle your KBLI 28173 setup

Emerhub is a corporate-services provider in Indonesia. We do the legal and regulatory legwork for foreign investors so you can focus on the business itself. Here's what the engagement looks like.

1
Confirm the optimal structure for your business
2–3 business days
We confirm KBLI 28173 is the right primary code for your business, advise on secondary codes you may also need, and finalize the holding structure with you before any filing.
What we need from you
- Founders' passport copies and proof of residence
- Intended share split and board composition
2
Incorporate your PT PMA
7–10 business days
We draft the Articles of Association before a notary, register the entity with the Ministry of Law & Human Rights (Kemenkumham), and obtain the company's tax ID (NPWP). Under BKPM Reg. 5/2025, paid-up capital is IDR 2.5 billion (~USD 160K) — the cash actually deposited at incorporation. The IDR 10 billion+ figure many sources still cite is the total investment commitment per KBLI, realised over time via your LKPM reports.

Get an exact quote and timeline for KBLI 28173, scoped to your specific business plan.

Request a quote

§ 05

Licensing requirements in detail

What's required to operate

NIB

Preparation only — additional permit needed below

Standard Certificate (Verified)

Processing time

7Days

Statutory turnaround

Application requirements

Documents and capabilities you must demonstrate at registration

01Have a document outlining the plan for the type, specifications, quantity, and source of raw materials, as well as the source and amount/volume of energy and water needed to carry out industrial business activities for 1 (one) production cycle or for a duration of 6 (six) months ahead.
02Possess documents in the form of: a. Machine specifications and/or equipment list b. Photos of machines/equipment and c. Sales/rental agreement that proves: 1) Control (ownership/rental) of machines to produce machinery and electrical products as well as quality testing equipment 2) Compliance of installed production capacity with business data.
03Have a human resources organizational structure document that includes at least: a. Company leadership b. Production and/or quality control department c. Marketing department
04Have a flowchart document for: a. Procurement, receipt, and storage of raw materials b. Production process c. Quality control process d. Packaging, storage, transportation, and distribution of production results
05Possess documentation in the form of photos proving the availability of occupational accident handling facilities and rest areas for workers.
06Have a plant layout facilities planning document that proves the availability of: a. Dedicated production space b. Quality control space

Ongoing obligations

Compliance and reporting duties throughout operation

01Have proof of submission of mandatory validated Industrial Data every 6 (six) months in accordance with the laws and regulations in the industrial sector.
02Ensure the safety and security of equipment, processes, production results, storage, and transportation, in accordance with applicable laws and regulations.
03Have: a. A user manual for the produced goods (including maintenance and troubleshooting handling) b. A card/letter/electronic code for the warranty of malfunctioning produced goods that proves the minimum service commitment to customers.
04Possess periodic calibration documents for quality control equipment or periodic results from independent laboratory tests on the produced products.
05Have a document for the SOP of the periodic calibration process for quality control equipment.
06Have a document in the form of a disaster evacuation SOP, including the arrangement of workplace safety signs.
07Possess a Quality Management System certificate (ISO 9001).

Issuing authority

The authority that issues the license depends on your situation.

Authority	Applies when
Minister/Head of Agency	The industrial location is situated within a cross-border area between provinces.
Minister/Head of Agency	Foreign Investment
Governor	The industrial location is in the relevant province.

Speak to Emerhub

Get your KBLI 28173 setup handled end-to-end.

Emerhub is a corporate-services provider in Indonesia. We handle PT PMA incorporation, licensing, tax registration and monthly compliance — so you focus on operating the business.

Get a quote for KBLI 28173

§ 08

Common questions about KBLI 28173

What is KBLI 28173?

KBLI 28173 (Industri Mesin Kantor Dan Akuntansi Elektronik) is the 5-digit Indonesian Standard Industrial Classification code for electronic office and accounting machines manufacturing industry. It sits within the Manufacturing Industry category in the official KBLI 2020 taxonomy maintained by Badan Pusat Statistik (BPS).

Can foreign investors operate under KBLI 28173?

Yes — KBLI 28173 is fully open to foreign investment. A PT PMA may operate with up to 100% foreign ownership, subject to BKPM Reg. 5/2025 capital requirements (IDR 2.5 billion paid-up + IDR 10 billion+ commitment per KBLI).

What is the risk level of KBLI 28173?

KBLI 28173's risk levels per business scale: Micro Medium-High, Small Medium-High, Medium Medium-High, Large Medium-High. Foreign-owned entities (PT PMA) must register at the Large scale.

What licenses does KBLI 28173 require?

NIB + verified Standard Certificate (Sertifikat Standar Terverifikasi). KBLI 28173 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).

What is the minimum capital for a PT PMA under KBLI 28173?

BKPM Reg. 5/2025 default applies: IDR 2.5 billion paid-up capital at incorporation + IDR 10 billion+ total investment commitment per KBLI registered, realized over time and reported quarterly via LKPM.

How long does it take to register a business under KBLI 28173?

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 28173 specifically takes 7 days at the Large business scale.

Is KBLI 28173 eligible for Indonesian tax incentives?

Not on the Tax Holiday or Tax Allowance priority lists. KBLI 28173 businesses pay the standard 22% PPh Badan; Super Tax Deduction (300% R&D / 200% vocational training) may still apply for qualifying expenses.

Which authority issues the KBLI 28173 license?

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). Specific mapping is in §1 of this page.

What other permits beyond the NIB does KBLI 28173 need?

Beyond the NIB, no specific auxiliary permits (PB UMKU) are recorded for KBLI 28173. Sector-specific obligations may still apply — verify with the relevant ministry.

What KBLI codes are similar to 28173?

KBLIs in the same subgroup 2817: 28171 (Office and Manual Accounting Machines Manufacturing Industry); 28172 (Electric Office and Accounting Machines Manufacturing Industry); 28174 (Photocopying Machines Manufacturing Industry); 28179 (Other Office Machinery and Equipment Manufacturing Industry). These are closely related activities — see the related-codes section below for full list.

What you’ll need to operate under KBLI 28173

Foreign investment rules

Fully open to foreign investment

How we handle your KBLI 28173 setup

Confirm the optimal structure for your business

Incorporate your PT PMA

Licensing requirements in detail

Application requirements

Ongoing obligations

Issuing authority

Related codes in The industry of Office Machinery and Equipment (Excluding Computers and Accessories)

Get your KBLI 28173 setup handled end-to-end.

Yes — open to PMA up to 100%.

What's specific to this sector

KBLI 28173 at a glance

What you’ll need to operate under KBLI 28173

Foreign investment rules

Fully open to foreign investment

How we handle your KBLI 28173 setup

Confirm the optimal structure for your business

Incorporate your PT PMA

Licensing requirements in detail

Application requirements

Ongoing obligations

Issuing authority

Related codes in The industry of Office Machinery and Equipment (Excluding Computers and Accessories)

Get your KBLI 28173 setup handled end-to-end.

We obtain your NIB

Secure your Standard Certificate (Verified)

Hand-off to ongoing compliance

What is KBLI 28173?

Who needs KBLI 28173?

Why does the code matter?

Under the upcoming KBLI 2025

Carried forward into KBLI 2025

Risk level by business scale

Micro

Small

Medium

Large

Common questions about KBLI 28173

What is KBLI 28173?

Can foreign investors operate under KBLI 28173?

What is the risk level of KBLI 28173?

What licenses does KBLI 28173 require?

What is the minimum capital for a PT PMA under KBLI 28173?

How long does it take to register a business under KBLI 28173?

Is KBLI 28173 eligible for Indonesian tax incentives?

Which authority issues the KBLI 28173 license?

What other permits beyond the NIB does KBLI 28173 need?

What KBLI codes are similar to 28173?