PENDIDIKAN PRASEKOLAH KEAGAMAAN ISLAM
Last updated · Sourced from OSS Indonesia
Qur'an, such as early childhood education/PAUD Al-Qur'an, raudhatul athfal/RA, bustanul athfal/BA.
This is a new KBLI 2025 code. Indonesia's OSS portal still operates on KBLI 2020 and there is no automatic mapping to a 2020 predecessor for this activity. The risk level, permits, and obligations have not been finalised in the public OSS database.
Many of Indonesia's most heavily regulated activities — including construction of military facilities, airports, defence equipment, banking infrastructure, hospital facilities, and critical utilities — are subject to substantial extra-OSS licensing through sector ministries (Defence, Transport, Health, OJK, Bank Indonesia). The OSS Standard Certificate or Operating License is just one layer.
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.
Indonesia's BUPM Investment Business Fields list (Pres. Reg. 10/2021) is published against KBLI 2020 codes. KBLI 85103 is a new KBLI 2025 entry without a recorded 2020 predecessor, so the absence of this code from the closed / conditional / SME-reserved / partnership lists does not prove the activity is open to foreign investment. We can secure written confirmation from BKPM and the sector ministry on your specific business plan before any incorporation step.
Sector context that applies to KBLI 85103 beyond the generic OSS process. Verify with the relevant ministry before committing capital.
A plain-English explanation of this classification and the businesses it covers.
KBLI 85103 (PENDIDIKAN PRASEKOLAH KEAGAMAAN ISLAM) is the 5-digit Indonesian Standard Industrial Classification code for play groups. It sits within under the subgroup (major group ) in the official KBLI 2025 taxonomy maintained by Statistics Indonesia (BPS).
Any Indonesian or foreign-owned entity that intends to operate in play groups as a primary or secondary business activity must select this code on its NIB (Business Identification Number). The selected code determines the licensing instruments required, the issuing authority, and the ongoing compliance obligations.
Indonesia's OSS Risk-Based Approach uses the KBLI code to determine three things: (1) whether foreign investment is permitted and at what cap, (2) the risk-based licensing instruments required, and (3) the authority that issues each instrument. Choosing the wrong code can delay or invalidate your license.
Indonesia's BPS published the new KBLI 2025 taxonomy in early 2025. OSS, BKPM and the operating ministries have not yet adopted it — KBLI 2020 remains the active standard for business registration. This is what's coming for this specific code.
KBLI 85103 did not exist in the previous (KBLI 2020) taxonomy — it was added in the 2025 release to capture an activity that was previously bundled with another code or had no dedicated classification.
When OSS adopts KBLI 2025, we'll migrate your existing entity to the appropriate successor code as part of ongoing compliance — no action needed on your end now.
Talk to a specialistKBLI 85103 (PENDIDIKAN PRASEKOLAH KEAGAMAAN ISLAM) is the 5-digit Indonesian Standard Industrial Classification code for play groups. It sits within the Education category in the official KBLI 2025 taxonomy maintained by Badan Pusat Statistik (BPS).
Not in practice. KBLI 85103 is not on Pres. Reg. 10/2021's closed list, but OSS RBA only defines licensing rules at the Micro and Small business scales for this activity — there is no Large-scale matrix. Foreign-owned PT PMA must register at the Large scale, so this code isn't structurally available to foreign investors. PT lokal (100% Indonesian-owned) at the Micro / Small scale can operate freely.
KBLI 85103 has no Large-scale licensing matrix in OSS — it's structured for Micro and Small business scales only. PT PMA cannot register under this code as a result.
Not applicable to PT PMA — KBLI 85103 is not viable for foreign-owned entities, so neither BKPM Reg. 5/2025's paid-up minimum nor any sector-specific capital floor enters the picture. The structural barrier comes first.
Not applicable to PT PMA — KBLI 85103 is not viable for foreign-owned entities, so the 4-8 week PT PMA setup timeline doesn't apply. Move to a sibling code with a Large-scale matrix or a different structure.
Not on the Tax Holiday or Tax Allowance priority lists. KBLI 85103 businesses pay the standard 22% PPh Badan; Super Tax Deduction (300% R&D / 200% vocational training) may still apply for qualifying expenses.
Not applicable to PT PMA — KBLI 85103 is not viable for foreign-owned entities, so OSS doesn't designate a PMA issuing authority. Smaller-scale registrations (Micro / Small) for Indonesian operators are typically issued at the Regency / City level.
Beyond the NIB, no specific auxiliary permits (PB UMKU) are recorded for KBLI 85103. Sector-specific obligations may still apply — verify with the relevant ministry.
KBLIs in the same subgroup 8510: 85101 (Public Pre-primary Education (Kindergarten)); 85102 (Private Pre-primary Education (Kindergarten)); 85104 (Pre-Primary Education in Protestant, Catholic, Hindu, Buddhist, and Confucian Religions). These are closely related activities — see the related-codes section below for full list.