The government's fertilizer subsidy policy aims to help farmers reduce production costs and thus increase income. However, this policy still faces obstacles in its implementation, including in Buahan Village, Payangan, Gianyar. The purpose of this study was to determine whether the fertilizer subsidy policy has successfully increased the income of rice farmers in Buahan Village. The research method used a descriptive approach, using primary data in the form of questionnaires and interviews with 30 rice farmers in Buahan Village. Based on data processing using the Wilcoxon 2-tailed related samples statistical test, it was found that the fertilizer subsidy policy significantly influenced the income differences among rice farmers in Buahan Village, Payangan District, Gianyar, Bali. The study's findings indicate that the fertilizer subsidy policy indirectly provides greater benefits to rice farmers with larger landholdings because the fertilizer distribution technique is carried out in groups. The implication of this study is the need for more equitable distribution of subsidized fertilizer based on the economic conditions of rice farmers, thus more precisely targeting rice farmers who need the subsidy assistance.
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