The development of forest management Unit provides opportunities for forest exploitation and the opportunity of the parties to participate in managing forest resources in accordance with their characteristics and remain the surrounding community. This research aims to determine the contribution of pine sap tapping to farmers ’ income, knowing how much regional income from the results of pine sap tapping activities, and describing the pattern of pine sap Business partnership. The study was conducted for four months from April to July 2019. The population of this research, namely pine sap farmers, the company, the Union of Central Mamasa forest management, and related stakeholders in forestry management and decision-makers. Data collection is done with in-depth interviews, focused group discussions, and observations. Data analysis is done in a qualitative descriptive and quantitative analysis. The results of this study showed that the activity of pine sap tapping will contribute farmers ’ income from pine sap tapping partnership patterns of 60,688% of the total income of farmers every month. The pattern of the partnership that is located in pine resin in central Mamasa KPH is a pattern of cooperation and share for the result or benefit-sharing from the pattern of the cooperation of pine sap KPH, the central Mamasa with PT. Kencana Hijau Bina Lestari provide For the yield to the region of pine resin production amounting to 12.5% of the local benchmark price agreed per 1 (one) kilogram.