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Construction License

Construction Services Business Entity Certificate (SBUJK) is an official certificate or license issued by the Construction Services Development Agency (LPJK) for companies that have met the qualifications in the field of construction services. SBUJK is divided into 2 categories based on the field of business and company expertise, namely SBUJK Construction Implementation and SBUJK Planning or Construction Consultant.

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Advantages of Having Construction Business Licensing

The advantage of obtaining an Construction Business Licensing is that a company that has been certified has the ability to carry out small, medium, and large scale construction projects according to the construction business licensing qualifications of a company that has been verified by LPJK so that it can apply for construction services as an executor or planner of construction services.

Companies that already have construction business licensing will be more professional so that government or private project organizers can appoint the company because it has met the qualifications as a construction service provider. The project operator will not doubt the capabilities of the construction service provider company.

Companies that have construction business licensing also benefit from the tax, the following is an explanation of the final income tax rate for construction services:

  • Final Income Tax Rate 2%
    for the implementation of construction carried out by service providers who have SBUJK small business qualifications.
  • Final Income Tax Rate 4%
    for the implementation of construction carried out by service providers who do not have Construction Business Licensing.
  • Final Income Tax Rate 3%
    for the implementation of construction carried out by service providers who have Construction Business Licensing for medium or large businesses.
  • Final Income Tax Rate 4%
    for construction planning or construction supervision carried out by service providers who have Construction Business Licensing.
  • Final Income Tax Rate 6%
    for construction planning or construction supervision carried out by service providers who do not have Construction Business Licensing.

In the explanation above, it can be seen that companies that do not have Construction Business Licensing get a higher final income tax rate than those that already have Construction Business Licensing.


Steps to get Construction Business Licensing

  • 1. SKA – Certificate of expertise
    The certicate of expertise process is for experts with Junior, Intermediate, or Main qualifications to be designated as Technical Person in Charge (PJT) and qualification Responsible Person (PJK).
  • 2. KTA ASSOSIATION – Member Cart of Association
    The registration process to become a member of a construction service company association that is registered or accredited by the National LPJK. Member card of assosiation is valid for 1 year.
  • 3. SBUJK – Construction Business Licensing
    The Business licensing process with qualifications in accordance with the qualifications of a construction service company issued by the National LPJK as evidence that the construction service company has the classification and qualification of the construction service business. Business licensing is valid for 3 years.

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