What Is a KPP
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 and reports to a Regional Tax Office (Kantor Wilayah DJP). Each KPP delivers tax services, education, supervision, and audits to taxpayers within its working area. Every Indonesian taxpayer, whether an individual or a corporation, is registered at one specific KPP based on residential address or place of business.
In day-to-day practice, the KPP is the taxpayer's main point of contact with the tax authority. Most administrative matters, from VAT-registered entrepreneur (PKP) registration to formal applications and audit clarification, are handled through the registered KPP.
Legal Basis
The role and duties of the KPP are governed by several legal instruments:
- Law No. 6 of 1983 on General Provisions and Tax Procedures (KUP Law), as last amended by Law No. 7 of 2021 on the Harmonization of Tax Regulations (HPP Law), Article 2, which governs taxpayer registration locations.
- Minister of Finance Regulation No. 18 of 2026 on the Organization and Work Procedures of DGT Vertical Institutions, which sets out the structure and typology of KPPs.
- Minister of Finance Regulation No. 112/PMK.03/2022 on NPWP for Individual, Corporate, and Government Taxpayers, which governs NPWP registration and automatic assignment of the registered KPP.
Types of KPP
The DGT classifies KPPs based on the characteristics of the taxpayers they serve. The grouping ensures that service complexity matches the taxpayer profile.
KPP Pratama
KPP Pratama serves the bulk of individual taxpayers and small-to-medium corporate taxpayers in its area. Its coverage is broad: employees, freelancers, MSMEs, and mid-sized PTs. KPP Pratama offices exist in nearly every regency and city across Indonesia.
KPP Madya
KPP Madya handles corporate taxpayers with above-average turnover and significant revenue contribution. Taxpayers moved to a KPP Madya typically have higher administrative complexity, such as multi-branch structures or limited cross-border transactions.
KPP Wajib Pajak Besar (Large Taxpayer Office)
The Large Taxpayer Office (LTO) serves corporate taxpayers with the highest turnover and tax contribution in Indonesia, generally large-cap public companies, strategic SOEs, and major multinationals. These KPPs are located in Jakarta with dedicated service teams and tighter supervision.
KPP Khusus (Special KPP)
KPP Khusus offices serve taxpayer segments with unique characteristics, including the Foreign Investment KPP (PMA), Foreign Entities and Individuals KPP (Badora), Oil and Gas KPP, and the Listed Companies KPP (BEI). High complexity and sector-specific regulatory frameworks explain why these KPPs exist.
Core Duties
A KPP performs service, supervision, and enforcement functions within its working area. Core duties include:
- NPWP registration and PKP (VAT-registered entrepreneur) confirmation
- Receipt and processing of tax returns (annual and monthly)
- Handling taxpayer applications (refunds, sanction reductions, objections at the KPP level)
- Taxpayer education and outreach
- Formal and material compliance supervision
- Tax audits and follow-up actions
- Collection of tax receivables
With Coretax adoption, many KPP service functions have shifted to digital channels. Taxpayers can still visit the physical KPP for services requiring in-person interaction, such as complex disputes or document clarification.
How to Check Your Registered KPP
Knowing your registered KPP matters so that official correspondence reaches the right address and in-person services can be accessed at the correct location.
Via Coretax
- Log in to your Coretax account at pajak.go.id.
- Open the Taxpayer Profile menu.
- Look for the Registration Location section. The registered KPP is shown with its full name and code.
Via DJP Online (Legacy)
During the transition period, DJP Online remains accessible for some functions. Log in and check the Profile menu. Note: as of the 2025 fiscal-year annual filing, the main functions have moved to Coretax.
Via Kring Pajak 1500200
Call 1500200 and provide your NPWP. The agent will confirm your registered KPP and its address.
Changing Your KPP
A taxpayer can change KPPs if they move residence or shift business location. The transfer procedure follows Article 2 paragraph (1) of the KUP Law and is completed either through a formal application or automatically during NPWP data updates.
For individual taxpayers, the integration of NIK as NPWP simplifies the process because updating the ID card address automatically triggers KPP reclassification. The change is not instant, though: an administrative transition period applies.
Worked Example
Rani is a private-sector employee in South Jakarta, registered at KPP Pratama Jakarta Setiabudi Dua. In early 2026, Rani moved to Bandung and updated her ID card address. After six months, the DGT system updated her record and her registered KPP shifted to KPP Pratama Bandung Karees. During the transition, administrative letters were still sent to her old KPP, so Rani had to monitor Coretax to confirm the correct KPP before filing her 2026 annual return.