The development of natural resource revenue-sharing transfers (DBH SDA) during 2017–2024 demonstrates the strong dependence of regional fiscal capacity on global commodity cycles, particularly in resource-producing regions. After fluctuating at relatively moderate levels between 2017 and 2021, total DBH SDA increased dramatically beginning in 2022 and reached its highest level in 2023, largely driven by the surge in global coal and oil prices following the post-pandemic commodity boom. Although total transfers declined again in 2024, the overall level remained substantially higher than the pre-2022 period, suggesting that commodity-related revenues continued to play a dominant role in regional fiscal performance. The distribution of DBH SDA was also highly concentrated in resource-rich areas, particularly in Kalimantan, where provinces and districts such as Kalimantan Timur, Kutai Kartanegara, and Kutai Timur consistently ranked among the largest recipients due to their extensive mining and energy sectors. Other regions such as Papua Barat, Mimika, and Bojonegoro also received substantial allocations, reflecting the importance of mining and oil production activities outside Kalimantan. In particular, Bojonegoro emerged as one of the few districts in Java with exceptionally high DBH SDA receipts because of its significant petroleum resources. More broadly, the observed pattern indicates that Indonesia’s natural resource revenue-sharing system remains highly sensitive to fluctuations in global commodity prices, creating substantial fiscal opportunities during commodity booms while simultaneously exposing resource-dependent regions to considerable revenue volatility when commodity prices weaken.