77399Rental and Leasing Activities of Other Machinery, Equipment, and Tangible Goods Not Elsewhere Classified

KBLI 77399 (Aktivitas Penyewaan dan Sewa Guna Usaha Tanpa Hak Opsi Mesin, Peralatan dan Barang Berwujud Lainnya YTDL) is the 5-digit Indonesian Standard Industrial Classification code for rental and leasing activities of other machinery, equipment, and tangible goods not elsewhere classified. It sits within the Administrative and Support Service Activities category in the official KBLI 2020 taxonomy maintained by Badan Pusat Statistik (BPS).

KBLI 77399 is open to PT PMA at the class level under BUPM, but Pres. Reg. 10/2021 carves out specific sub-activities that are restricted to Indonesian capital, capped, or reserved for cooperatives/UMKM. A foreign investor can operate the unrestricted slices; sector regulators (BPOM, OJK, Kemenkes, Permendag, ESDM) commonly add their own requirements on top depending on the activity mix. Talk to our team to scope your business plan to the open portion.

KBLI 77399's risk levels per business scale: Micro Low, Small Low, Medium Low, Large Low. Foreign-owned entities (PT PMA) must register at the Large scale.

NIB only at Large scale. KBLI 77399 is classified as Low risk in OSS RBA, so the Business Identification Number covers OSS-side operational licensing on its own. One sector-specific PB UMKU permit also applies. See the requirements summary at the top of the page. 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.

PT PMA setup typically takes 4-8 weeks end-to-end: AHU registration, NIB via OSS, bank account opening. KBLI-specific licensing depends on the permit instrument required.

Not on the Tax Holiday or Tax Allowance priority lists. KBLI 77399 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: Regent/Mayor. For domestic SME scale: typically Governor (for Provincial scope) or Regent/Mayor (Regency/City scope). Specific mapping is in §1 of this page.

Beyond the NIB, KBLI 77399 carries 1 PB UMKU permits across 1 sector regulator: Nuclear & Radiation Safety (1). Most operations only need 2-4 of these — the relevant set depends on which specific activities you actually perform; Emerhub maps the right subset before filing.