KPP (Indonesian Tax Service Office)
A Kantor Pelayanan Pajak (KPP), or Tax Service Office, is a vertical work unit of Indonesia's Directorate General of Taxes (DGT) that sits under a Regional Tax Office. The KPP provides services, education, supervision, and audits to taxpayers in its working area. Every Indonesian taxpayer is registered at one specific KPP based on residential address or place of business. There are four types: KPP Pratama (most individual taxpayers and small to medium corporations), KPP Madya (corporations with above-average turnover), KPP Wajib Pajak Besar or Large Taxpayer Office (top-tier listed companies, strategic SOEs, and large multinationals), and KPP Khusus or Special KPP (unique segments such as foreign investment, oil and gas, listed companies). Legal basis: Article 2 of Law No. 6 of 1983 on General Provisions and Tax Procedures (KUP Law) as last amended by Law No. 7 of 2021 (HPP Law), and Minister of Finance Regulation No. 18 of 2026 on the Organization and Work Procedures of DGT Vertical Institutions.
This article is for education, not tax advice.
Example
Rina is a private-sector employee in Bekasi. When she registered for an NPWP, the DGT system assigned her to KPP Pratama Bekasi Utara. Every official letter from the tax authority reaches her from that KPP. When she files her annual return via Coretax, the filing routes automatically to the same KPP. If Rina moves to Surabaya and updates her ID card address, her registered KPP will shift to a KPP Pratama in the new area after the administrative transition period.
Source: Article 2 KUP Law, MoF Reg 18/2026
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