Performance of oil and gas, especially non-tax revenue from upstream sector showed a decreasing trend in the last 7 years (2010-2016), both in nominal and its contribution to the overall non-tax revenue (PNBP) and state revenue in state budget. Based on PWYP Indonesia’s analysis on Financial Report of Central Government (LKPP) from 2010 to 2016, there are a yearly decreasing trend of non-tax revenue from oil and gas, especially in 2015-2016, though there are a small increase between 2010-2014.