This is the list of regencies and cities of Indonesia. Both regencies and cities are second-level administrative subdivision in Indonesia, immediately below the provinces, and above the districts.
In Indonesia, both regency and city are at the same administration level, each having their own local government and legislative body. The difference between a regency and a city lies in demography, size and economy. Generally, a regency comprises a rural, larger area than a city. A city usually has non-agricultural economic activities.
A regency (Indonesian: kabupaten) is headed by a regent, known as a bupati, while a city is headed by a mayor (walikota). All regents, mayors and members of representative bodies are directly elected for five year terms. However, in Jakarta Special Capital Region, mayors and regents are chosen by the region's governor. Each regency or city is divided further into districts also known as kecamatans.
Following the implementation of decentralization beginning on 1 January 2001, regencies and municipalities became the key administrative units responsible for providing most governmental services.
The list below groups regencies and cities in Indonesia by provinces. Each regency has an administrative centre, the regency seat.
The Indonesian title of bupati is originally a loanword from Sanskrit originating in India, a shortening of the Sanskrit title bhumi-pati, (bhumi, भूमि, "(of the) land" + pati, पति, "lord", hence bhumi-pati, "lord of the land"). In Indonesia, bupati was originally used as a Javanese title for regional rulers in precolonial kingdoms, its first recorded usage being in a Telaga Batu inscription during the Sriwijaya period in which bhupati is mentioned among the titles of local rulers who paid allegiance to Sriwijaya's kings. Related titles which were also used in precolonial Indonesia are adipati ("duke") and senapati ("lord of the Army", or "general").