revenue system in the Dutch East Indies (Indonesia) that forced farmers to pay revenue to the treasury of The Netherlands in the form of export crops or compulsory labour. It was introduced in 1830 by Johannes van den Bosch, then governor-general of the Dutch East Indies.

According to the system, a villager should provide land rent to the government by setting aside one-fifth of his rice field for the cultivation of such export crops as sugar, coffee, and indigo or by working in a government field for one-fifth of a year (66 days) if he had no land. Labour spent on the cultivation should not exceed the amount needed for producing rice on the same acreage. Any surplus above the prescribed land revenue that accrued from the sale of the produce was credited to the villager; crop failure resulting from any cause other than the fault of the cultivator was debited to the government.

In practice the system was burdensome. More than one-fifth of the rice fields were used for the growing of export crops, and considerably more than 66 days of labour were required of the landless. Transportation of the produce was difficult and time-consuming. In case of crop failure, the people were left responsible for the loss. Contrary to van den Bosch's intention, production was also demanded of the people who had paid taxes by working under the Culture System.

The system resulted in sharp criticism in the mid-1850s; one of the most outspoken critics was Multatuli (pseudonym of Dutch writer Eduard Douwes Dekker), who condemned the system in his book Max Havelaar (1860). The practice, however, was not abolished until 1870, by which time it had brought significant returns to the government exchequer and served the purpose of promoting Dutch commerce and shipping. Between 1830 and 1877 the treasury of The Netherlands received 823,000,000 guilders from the Indies.