This paper is about Indonesia non-fuel subsidy policy. Non-fuel subsidies include electricity, rice for the poor, fertilizer, public service obligation for state-owned enterprises, interest rate, and seeds. The purpose of this paper is to identify factors that influence the amount of the subsidy, measure the burden of the subsidy in the state budget in nominal and in ratio against Gross Domestic Product, identify the weakness and the strength of each the subsidy, determine if the subsidy policy is in the right purpose, and determine if the policy can be continued or dismissed in the future.