Regencies (kabupaten) and cities (kota) are the second-level administrative subdivision in Indonesia, immediately below the provinces, and above the districts.
[1] Following the implementation of decentralization beginning on 1 January 2001, regencies and city municipalities became the key administrative units responsible for providing most governmental services.
Generally, a regency comprises a rural area larger than a city, but also often includes various towns.
Each regency or city is divided further into districts more commonly known as kecamatan (except in the Special Region of Yogyakarta, where kapanewon and kemantren are used, and Western New Guinea (Papua), where distrik is used).
Superlatives of cities can be found at Indonesian Wikipedia articles Daftar kota di Indonesia menurut jumlah penduduk and Daftar kota di Indonesia menurut luas wilayah.
Central Java (since 1965) and the Special Region of Yogyakarta (apart from the separation of the Thousand Islands Administrative Regency from North Jakarta City) are the only province-level areas which have not had any subdivision splits.