The existence of land acquisition object for Balikpapan-Samarinda Toll Road’s construction with the status Taman Hutan Raya (Tahura) Bukit Soeharto is an interesting topic to research. Especially at that location there is community control
which is marked by the presence of growing plants, buildings and ponds. In order to accommodate the need for Balikpapan-Samarinda Toll Road’s construction, part of Tahura Bukit Soeharto area was designated as Areal Penggunaan Lain (APL).
This study aims to determine: a) the mechanism for changing the designation of part of the forest area to become APL; b) the consequences of changing forest area designation on APL land status; and c) providing compensation for people who
control the APL, the former forest area. The research method used is the sociolegal method with a document study approach and field study. The results of the study revealed that: a) changes in the designation of part of forest areas to APL
were carried out through the mechanism of changing forest area designation for provincial areas; b) the status of former forest area APL land is State Land; and c) provision compensation for communities who control the APL land only covering
objects above the ground.

Keywords: Land Acquisition, Toll Road, Forest Area, Conservation Forest.