The salt issue seems inexhaustible in a public discussion on the national and local scale. Issues and problems with the salt trade system in Indonesia, which have not been well managed until now, seem to be protracted. The problem of the salt trade system has occurred during the last decade, coloring various national and regional reports.The purpose of this research is to find empirical evidence (1) determining the cost of production, (2) selling price, (3) the level of profit (profit), and (4) analysis of the fairness of salt import policies in the perspective of the Political Economy of Accounting (PEA).The results showed that (1) the cost of production of salt farmers ranged from Rp. 821 to Rp. 1,028 per kilogram (2) Farmers do not have the power to determine the price. Because it turns out that it is the middlemen and wholesalers who can determine, which is Rp. 400 - Rp. 500 per kilo gram (3) the government's price fixing has never been carried out and has been defeated by pressure from middlemen and traders (4) farmers have never enjoyed profits. While the only ones who benefit are middlemen and wholesalers (5) PT Garam can still make profits (profits) even though farmers continue to lose (6) The salt import policy by the government has never been in favor of farmers' interests (7) many facts reveal that salt imports are forced and never coordinated with other ministries and local governments.