100 Roepiah

The Kantor Pengawasan Kewangan — loosely, the Financial Supervisory Office — at Tapanoeli was one of several regional emergency issuing bodies that arose during the Indonesian National Revolution, when the newly proclaimed Republic struggled to maintain financial infrastructure against Dutch military pressure. These regional issues filled a genuine vacuum: Bank Indonesia did not yet exist in functional form, and central Republican currency was scarce in the outer territories of Sumatra.

Tapanoeli, on Sumatra's west coast, was politically and geographically isolated enough to justify local emission. Notes from this issuer are rarely encountered in any condition — regional revolutionary paper of this kind was printed in limited quantities, circulated hard, and largely destroyed or lost during the subsequent military actions of 1948–1949.