The rapid development of Over the Top (OTT) services has enabled consumers to enjoy high service quality from technology even more. Nevertheless, OTT also brings other effects for telecommunications companies in Indonesia; namely, there are legal problems and obstacles faced regarding regulation and practice of tax and non-tax for OTT business providers because these services do not have a form of cooperation with telecommunications operators. In addition, the model of policies and regulations is still uncertain regarding how the tax and non-tax imposition should be in Indonesia. This study uses a normative juridical research method emphasizing secondary data (library research) with three legal materials, namely primary, secondary and tertiary legal materials. The research includes data searching and inventory and laws and regulations related to tax and non-tax imposition for OTT services on the utilization of telecommunication infrastructure and other relevant sources. Results of the study determine the extent to which regulations on the tax and non-tax imposition govern OTT media in Indonesia to understand and find the policy and regulatory issues related to tax and non-tax imposition practices faced by OTT business actors. In addition, it also aims to find obstacles in policy formulation and stipulation of tax and non-tax regulations for OTT business actors in Indonesia. Further, it seeks to find a tax and non-tax policies and regulations model for OTT business actors in Indonesia through a service collaboration, comparative, and normative approaches. Hence, this will also open up opportunities to increase state revenue from the imposition of tax and non-tax from all OTT service providers, both national and international.