“…Beside that fertilizer subsidy policy is driven by the condition that the rice farming is able to absorb over 24 % of the total workforce in Indonesia and is able to contribute more than 11.34% to the total Gross National Product (GNP). Therefore the role of the agricultural sector should be supported by the fertilizer subsidy policy (Adriani, Wildayana, Yulius, & Haki., 2017;Adriani, Zahri, Wildayana, & Hamzah, 2018). The HET prices are only valid fertilizers of SP36, Urea and ZA in packs of 50 kg and 20 kg for NPK and paid in cash by the farmers to the authorized retailer in the countryside (Zahri, Adriani, Wildayana, Kadir, & Umar, 2018;Wildayana, Armanto, Zahri, & Hasan, 2017).…”