State finances income is divided by three, taxation, Non-Tax Revenue, and grant. This thesis will be focused on the Non-Tax Revenue. The definition of Non-Tax Revenue is quotation paid by an individual or body with direct or indirect benefit from service provided by the government or resource utilization and earned rights by the government, based on the law, which becomes one of the state income outside taxation and grant is managed in the state budget. To differentiate non-tax revenue and tax is the direct benefit received by the individual or body to use, which tax is a contribution from the individuals to the government without reference to special benefit conferred. The first non-tax revenue law was introduced in Law 20 the Year 1997 of Non-Tax Revenue which renewed recently with the Law 9 the Year 2018 of Non-Tax Revenue. With the new law occurrence, there’s a change in philosophy of the non-tax revenue which deviates from the former Non-Tax Revenue Law. The earlier philosophy is including earmarking approach which given to the managing institution to directly use the non-tax revenue to develop the managed sector. This thesis is concerning the regulation of the money collected from expatriate hired in the Indonesian Football League 1 in Non-Tax Revenue to be used for the development of youth and talented Indonesian footballer and the implementation of the regulation in the society. With the new regulation in non-tax revenue occur there are changes which made an impact to the expatriate hiring compensation and the ability to earmark the income to directly use it for the young and talented footballer. The implementation of the non-tax revenue direct use is yet to be fully utilized because of the complicated requirement in the regulation. There are up to four foreign players in Indonesian Football League 1 to be permitted to play in the league and a foreign player is the same as an expatriate which can be the subject of expatriate hiring compensation, and specifically earmarked for youth development. Non-Tax Revenue features direct benefit to the individuals or the body to use which must be emphasized because there will be not much different with tax. Payment method of the skill development fund must be separated because it is ineffective to collect all the fund in one account.