<![CDATA[East Kalimantan is one of Indonesia's major resource-producing regions, particularly in coal mining, yet resource extraction may generate uneven distributions of economic benefits and environmental costs. Taxation and revenue-sharing mechanisms are therefore central to determining whether resource-producing communities receive adequate compensation through public services and regional development. This article examines mining taxation in East Kalimantan from the perspective of fiscal and distributive justice. Using normative juridical and policy analysis, the study evaluates mining-related taxation, intergovernmental fiscal transfers, regional revenue, and community development obligations. The article argues that the justice of resource taxation cannot be assessed solely by national revenue generation. It must also consider whether producing regions receive sufficient fiscal resources to address infrastructure needs, environmental rehabilitation, and social impacts associated with extraction. The study proposes a resource fiscal justice framework based on transparent revenue distribution, environmental cost internalization, intergenerational equity, and measurable community benefits. Greater transparency regarding mining-related public revenues would enable citizens to evaluate whether resource wealth contributes proportionately to local welfare. The article concludes that Indonesia's mining tax governance should strengthen the fiscal relationship between resource extraction and community development in East Kalimantan.]]>
