Gender and Fossil Fuel Subsidy Reform: An audit of data on energy subsidies, energy use and gender in Indonesia November 2017 Niken Kusumawardhani, Rafiazka Hilman, Tara Laan, Nila Warda and Rachma Nurbani Gender and Fossil Fuel Subsidy Reform Acknowledgements The sections of this report on gender context and the impacts of fuel use on women were researched and written by Niken Kusumawardhani, Nil [...] The views and opinions expressed in this paper are the responsibility of the authors and should not be attributed to any of the above donors and do not necessarily reflect their official policies. [...] The focus is on the poor and near- poor, which comprise the bottom 35 per cent of the population by income. [...] The data collected in this report make a compelling case that the current subsidy regime is not meeting the needs the majority of poor and near-poor women in Indonesia. [...] Analysis of the distribution of LPG subsidies reveals that only 12 per cent of the benefits of the LPG subsidy flow to the bottom income quintile and 30 per cent to bottom two quintiles (the poor and non-poor).