This paper utilizes data from the World Bank (The World Development Indicators and The International Comparison Program) and Statistics Indonesia’s website. In the situation of a shortage of poverty line comparison literature, this paper tries to fill such gap. This paper aims to investigate the poverty lines in Indonesia especially in South Kalimantan utilizing the Purchasing Power Parity approach. Concerning its high impact on the poverty rate produced, it is essential to assess the poverty line measurement in order to yield a valid and robust poverty rate. The poverty rate itself depends on many influential variables, one of which is the poverty threshold/line. The rigorous and sustainable monitoring and evaluating the poverty rates are inevitable in measuring the efficacy of a nation’s development.
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