Introduction:
Indonesia has been implementing universal health coverage on health insurance. As stated in Law of Social Insurance, all Indonesian citizens must be members of National Health Insurance. There are 82% of 260 millions of Indonesian population being members in 2019. After 5 years of implementation, 18% of which have not been members. Ability to pay (ATP) and willingness to pay (WTP) for the insurance can be taken from non-essential expenditure, including tobacco smoking. Among non-members, there is limited information about the extent of ATP and WTP.

Objectives:
This study aimed to know ATP and WTP among non-members of National Health Insurance in Indonesia.

Methods:
This was a cross sectional study, based on ATP and WTP study in National Institute of Health Research and Development (NIHRD), Ministry of Health (MoH), 2019. Secondary data was collected from NIHRD, MoH. Steps of activities were literature review, data collection, data management and data analysis.

Results:
A total number of non-members of National Health Insurance in Indonesia was estimated to be 42168188 persons. ATP from tobacco expenditure was minimum IDR 75000 (USD 5.4) and maximum IDR 117000 (USD 8.4). Meanwhile, WTP was minimum 26000 (USD 1.8) and maximum IDR 284000 (USD 20.2). There was 88.7% of which did not want to pay minimum payment of health insurance for IDR 42000 (USD 3) per month per person. It was only 11.3% who wanted to pay minimum insurance. It indicated that non-members had higher ATP from smoking expenditure than minimum payment, but the WTP was still lower than ATP.

Conclusion(s):
ATP among non-members of National Health Insurance was above minimum payment of insurance, but WTP was still low.