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KBLI Navigator/Section M/69202
KBLI 69202★ Gold-Tier Intel

Tax Consulting

Aktivitas Konsultansi Pajak

🔬 Section M — Professional, Scientific & Technical

In Bali: open to a PT PMA

✅Open· 100% ForeignHigh RiskDirect Match🏝️✅Registrable in Bali· medium conf.✓OSS-verified · KBLI 2025

Tax Consulting With a Clear Bali PMA Route

This activity covers tax advice, return preparation and non-legal representation—and remains open to PMA nationally and in Bali.

By the numbers
Foreign-ownership ceiling
100%
Open business scales
Mikro, Kecil, Menengah, Besar
National source
Perpres 10/2021, 49/2021
Bali status
Registrable in Bali
A foreign investor can register this tax-consulting activity in Bali today under the recorded position.
Licensing & Requirements

What You Need

Risk LevelHigh (Tinggi)
License TypeNIB + Izin
ProcessingThrough OSS
Foreign Ownership100% Open
AuthorityBKPM / OSS
PP28/2025 Licensing Data4 scales
Business scale:
MikroHigh RiskNIB + Izin
Requirements (Indonesian)2
1Lembaga OSS hanya menerbitkan NIB. Permohonan Perizinan Berusaha diajukan oleh Pelaku Usaha ke, diterbitkan oleh, serta dengan memenuhi persyaratan yang ditetapkan oleh, Menteri Keuangan cq. Direktur Jenderal Pajak, secara online melalui SIKOP (https://konsultan.pajak.go.id/), sesuai ketentuan perundangan.
2Lembaga OSS hanya menerbitkan NIB. Permohonan Perizinan Berusaha diajukan oleh Pelaku Usaha ke, diterbitkan oleh, serta dengan memenuhi persyaratan yang ditetapkan oleh, Menteri Keuangan cq. Direktur Jenderal Pajak, secara online melalui SIKOP (https://konsultan.pajak.go.id/), sesuai ketentuan perundangan.
Post-License Obligations2
Memenuhi kewajiban yang ditetapkan oleh Menteri Keuangan cq. Direktur Jenderal Pajak sesuai ketentuan perundangan.
Memenuhi kewajiban yang ditetapkan oleh Menteri Keuangan cq. Direktur Jenderal Pajak sesuai ketentuan perundangan.
1
Company incorporation— PT PMDN / CV / Perorangan (local, WNI) — notary deed, AHU registration
2
NIB via OSS— register on oss.go.id, select this code, issued automatically (1–3 days)
3
Submit quarterly investment activity report (LKPM) via OSS— post-license obligation
4
Advokat yang bekerja pada Kantor Advokat wajib mendapatkan Surat Keputusan Pengangkatan Advokat dari...— post-license obligation
5
Advokat Asing yang bekerja pada Kantor Advokat, wajib memilki izin kerja berdasarkan rekomendasi dar...— post-license obligation

Authority

PMA
2020 → 2025

Unchanged from KBLI 2020 — direct match.

Bali Intelligence

Complementary Codes

Sources & Verification

Each data layer below traces to a government source with its KBLI vintage — or is declared as a gap. Nothing in these layers is silently filled in.

Activity definition
BPS Peraturan 7/2025 + PP 28/2025VerifiedKBLI 2025

Title and scope as defined by the KBLI-2025 classification.

locator: OSS_RBA_2025_id_version_fff4053d

Risk & licensing
OSS RBA risk scope (ruang lingkup)VerifiedKBLI 2025

Risk category and licensing rows are KBLI-2025-native from the OSS Risk-Based Approach catalog.

locator: OSS_RBA_resiko_2025

Foreign ownership (PMA)
Perpres 10/2021, 49/2021Audit pendingKBLI 2020

The investment-list annexes predate KBLI 2025; the per-code crosswalk audit of this layer is in progress. The value shown is the annex text, disclosed with its vintage.

Bali status
Bali province blocks ALL Low + Medium-Low risk KBLI for PMA (island-wide, permanent) (effective 2026-05-13)Audit pending2026 overlay

Conservative posture derived from the risk tier · confidence MEDIUM.

Dataset last updated 2026-07-26 · KBLI 2020 and KBLI 2025 reuse code numbers for different activities — cross-vintage rows are labeled, never merged silently.

Common Questions
Can foreigners operate a tax consulting business in Indonesia?
Yes. KBLI 69202 (Aktivitas Konsultansi Pajak) is TERBUKA — open to 100% foreign ownership via PT PMA. No local Indonesian partner required. (Source: Perpres 10/2021 as amended by Perpres 49/2021 — the investment-list annexes predate KBLI 2025; per-code crosswalk audit in progress.)
What license is required for KBLI 69202?
KBLI 69202 has a Tinggi risk classification. Required license: NIB + Izin. Processed through OSS (Online Single Submission).
What is KBLI 69202?
KBLI 69202 is the Indonesian business classification code for "Aktivitas Konsultansi Pajak" (Tax Consulting). It falls under Section M of KBLI 2025, the Indonesian Standard Industrial Classification updated by BPS (Regulation 7/2025). The June 2026 KBLI 2025 transition window has closed; operators should verify the code's current OSS/NIB treatment before relying on it for licensing, reporting, or amendments.
How did KBLI 69202 change from KBLI 2020 to 2025?
KBLI 69202 was mapped from previous code 69202 (KBLI 2020). This is a direct match — the code number and scope remained the same. The June 2026 KBLI 2025 transition window has closed. If an NIB still relies on legacy KBLI 2020 mappings, treat the migration as overdue and verify/remediate the OSS record before new license applications, amendments, LKPM, import approvals, or investor/worker sponsorship.

Related Codes

69201Section M★

Accounting, Bookkeeping & Auditing

Aktivitas Akuntansi, Pembukuan, dan Pemeriksa

→
🏝️⚠️Restricted (foreign cap)✅Open· 100% ForeignHigh Risk
70100Section M★

Head Office Activities

Aktivitas Kantor Pusat

→
🏝️🚫Reserved for MSME — closed to PT PMA✅Open· 100% nat'l · blocked in Bali
70201Section M★

Tourism Management Consulting

Aktivitas Konsultansi Manajemen dan Bisnis Pariwisata

→
🏝️🚫Reserved for MSME — closed to PT PMA✅Open· 100% nat'l · blocked in BaliLow Risk
69104Section M★

Notary & Land Deed Official

Aktivitas Notaris dan Pejabat Pembuat Akta Tanah

→
🏝️🚫Closed to foreigners✅Open· 100% nat'l · blocked in BaliLow Risk
70202Section M★

Industrial Management Consulting

Aktivitas Konsultansi Manajemen dan Bisnis Industri

→
🏝️🚫Blocked in Bali (risk-class moratorium)✅Open· 100% nat'l · blocked in BaliMedium-Low Risk
69103Section M★

Intellectual Property Consultant

Aktivitas Konsultan Kekayaan Intelektual

→
🏝️🚫Blocked in Bali (risk-class moratorium)✅Open· 100% nat'l · blocked in BaliLow Risk
🏢

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Bali Zero handles PT PMA setup, KBLI registration, NIB, and all licensing for KBLI 69202.

PT PMA Setup

IDR 20.000.000

Company registration, KBLI, NIB, domicile

Virtual Office

IDR 5.000.000

Legal address for your PT PMA in Bali

5,000+ companies registered since 2020

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Context69202
Setting up a tax consultancy for Bali's expat market? Let's map out your PMA incorporation and the mandatory local IKPI licenses you'll need.