Background: The calculation of service cost for hemodialysis is necessary to ensure that the cost incurred for the service is in line wit h the tariffs provided by BPJS Kesehatan and to enable a financial control for the hospital in order to provide hemodialysis service for chronic renal failure patients at Hemodialysis Department. Objective(s): This study is aimed to compare the unit cost of hemodialysis service with INA-CBG’s tariffs, as well as to determine its constituting factors. Methodology: The method applied in this study Systematic Review with PRISMA statement and literature search strategies, and continued by electronic database search on Neliti, ARSI, Ekonomi Kesehatan Indonesia, and Google Scholar for articles dated from the last seven years. Subsequently, the final eight articles are selected based on inclusion criteria. Result: The tariff calculation result shows difference among unit cost, hospital tarrifs, and INA-CBG’s claim amount, whereas in most researches, the last shows the least amount. This study also shows that the only condition on which INA-CBG’s amount exceeds unit cost and hospital tariffs is when indirect cost and fixed cost are excluded from calculation and the hospital only offers sub-standard ancillary examinations. Cost incurred from drugs, disposables, and other ancillary examinations and hospital staffs’ salary are the major constituting factors of hemodialysis service cost. Conclusion: There is significant difference between INA-CBG’s tariffs and unit cost on hemodialysis service in outpatient settings. © 2022 MPPKI. All rights reserved.