This research aims to (1) analyze the concept of the imposition of Non Tax Revenue on Track Access Charges (NTR on TAC) which is implemented by the Directorate General of Railways (DGR), Ministry of Transportation, (2) evaluate NTR on TAC process held by DGR (3) evaluate the problems found in the realization of the Government Regulation No. 11 of 2015 in the aim of increased NTR on TAC. This research was conducted with a qualitative approach to the type of single case study research. The research data were obtained by preliminary survey, observation research, semi-structured interviews and internal documentation. Data were analyzed with analysis of variances and processed by Milles and Huberman interactive model. The results showed (1) NTR on TAC policy already has liability laws and been implemented with concepts similar to retribution; (2) the process of PNBP TAC consists of planning, implementation and realization. In the planning stage, NTR on TAC was estimated to contribute up to 40.65% of the overall estimate of the Ministry of Transportation non-tax revenues. During the implementation phase, DGR did not prepare SOPs for non-tax policy on TAC's internal activity. In the realization phase, the realization of NTR on TAC amounted to Rp1.003.665.991.783 or reaching 86.40% of the target, so that DGR was not able to achieve the target; and (3) NTR on TAC policy issues the problem of advance fee IMO cost and there are no clear segregation and classification of assets railway infrastructure between PT KAI with the DGR.