91023Historical Heritage/Cultural Heritage Managed by the Government

KBLI 91023 (Historical Heritage/Cultural Heritage Managed by the Government) is the 5-digit Indonesian Standard Industrial Classification code for historical heritage/cultural heritage managed by the government. It sits within the Arts, Entertainment and Recreation category in the official KBLI 2020 taxonomy maintained by Badan Pusat Statistik (BPS).

Not in practice. KBLI 91023 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 91023 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 91023 is not viable for foreign-owned entities (closed, SME-reserved, domestic-only, or no Large-scale licensing matrix in OSS RBA, depending on the case). Foreign investors should pick a related KBLI that is open at the Large scale.

Not applicable to PT PMA — KBLI 91023 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 91023 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 91023 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 91023 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 91023. Sector-specific obligations may still apply — verify with the relevant ministry.