Regulation of Indonesian Minister of Finance No. 10 of 2026 concerning Management of Profit-Sharing Funds for Palm Oil Plantations

This Regulation of the Minister of Finance establishes the framework and guidelines for the management of the Palm Oil Shared Revenue Funds (DBH Sawit). The primary objective of the instrument is to regulate the allocation, distribution, utilization, and accountability of state revenues generated from the palm oil sector to regional governments. It aims to support regional development, improve infrastructure, and ensure sustainable palm oil plantation management in producing regions.
The regulation sets out detailed provisions regarding the calculation of DBH Sawit allocations based on specific formulas, which consider regional palm oil production and plantation areas. It delineates the roles and responsibilities of the Ministry of Finance, the Ministry of Agriculture, and local government units in the planning and execution phases. Regional governments are required to formulate an Action Plan (RKP DBH Sawit) that aligns with national priorities and submit it within specified deadlines.
Furthermore, the instrument defines the permissible scope of expenditures for these funds, focusing primarily on the construction and maintenance of road infrastructure in palm oil production areas and the institutional strengthening of sustainable palm oil practices. It establishes strict monitoring, evaluation, and reporting procedures to ensure financial accountability.