Pendapata petani kelapa sawit dapat dipengaruhi oleh beberapa faktor salah satunya biaya produksi, harga jual, dan luas lahan. mayoritas masyarakat di desa sungai limau kecamatan sebatik tengah kabupaten nunukan merupakan petani kelapa sawit. adapun tujuan penelitian ini yaitu untuk mengetahui pengaruh secara parsial dan simultan biaya produksi, harga jual dan luas lahan terhadap pendapatan petani kelapa sawit di desa sungai limau kecamatan sebatik tengah. penelitian ini menggunakan pendekatan kuantitatif dengan penentuan sampel menggunakan purposive sampling serta menggunakan teknik pengumpulan data melalui kuesioner dan dokumentasi. adapun alat untuk menganalisa berupa uji skala liker uji validitas, uji reliabilitas, uji asumsi klasik, uji regresi linier berganda, uji hipotesis, dan uji koefisien determinasi dengan bantuan spss. hasil penelitian ini yaitu secara parsial biaya produksi, harga jual dan luas lahan berpengaruh signifikan terhadap pendapatan petani kelapa sawit di desa sungai limau kecamatan sebatik tengah sedangkan secara simultan biaya produksi, harga jual dan luas lahan berpengaruh positif signifikan terhadap pendapatan petani kelapa sawit di desa sungai limau kecamatan sebatik tengah. kata kunci : biaya produksi, harga jual, luas lahan, pendapatan

The income of oil palm farmers can be influenced by several factors, including production costs, selling prices and land area. the majority of people in sungai limau village, sebatik tengah district, nunukan regency are oil palm farmers. the purpose of the research was to determine the patrial and simultaneous effects of production costs, selling prices and land area on the income of oil palm farmers in sungai limau village, sebatik tengah districk. this research used a quantitative approach by determining the sample using purposive sampling and using data collection techniques through questionnaires and documentation. tools for analyzing data in the form of likert scale tests, validity tests, reliability tests, classical asumption tests, multiple linear regression tests, hypothesis tests, and coefficient of determination tests with the help of spss. the results of this study are partially production costs, selling prices and land area have a significant effect on the income of oil palm farmers in sungai limau village, sebatik tengah district while simultaneously production costs, selling prices and land area have a significant positive effect on the income of oil palm farmers in sungai limau village, sebatik tengah district. keywords: production costs, selling prices and land area