One form of natural resource in Indonesia is Oil and Natural Gas. The existence of the upstream oil and gas industry has a direct and indirect impact on regional development. Of several oil and gas-producing regions in Indonesia, Aceh is the only region that has special autonomy status. Are there differences in management arrangements and distribution of natural gas revenues from Aceh compared to other regions? How can oil and gas management provide greater benefits to Aceh? This research uses doctrinal or normative legal research, by examining library materials or secondary data. This research also uses primary data in the form of interviews with stakeholders. The result shows that the special autonomy granted to Aceh Province gives the regional government the authority to be involved in oil and gas management through the Aceh Oil and Gas Agency. However, as it turns out into practice, its duties and scope of authority are limited to monitoring implementation, acting as a regulator at the national level; hence, a direct role in the upstream oil and gas business process does not work and does not have a direct impact on increasing local revenue. Therefore, it is crucial to involve the region in direct oil and gas management in Aceh, in part or in whole, by giving the region the right to manage old wells.