ABSTRAK Penelitian bertujuan melihat perbedaan cost recovery rate (CRR) tarif INA CBG’s dan tarif rumah sakit kasus CAD dengan PCI di RSUP Dr. Mohammad Hoesin Palembang. Hasil penelitian menunjukkan berdasarkan cost of treatment berbasis clinical pathways pada severity level I nilai CRR RS berada diatas CRR tarif INA CBGs, sedangkan pada severity level II nilai CRR RS lebih rendah dari CRR tarif INA CBGs. Pada severity level III CRR tarif INA CBGs dengan utilisasi stent 1 dan 2 lebih tinggi dari CRR RS. Tarif INA CBGs tidak memperhitungkan jumlah stent dalam setiap tindakan PCI. Perlu evaluasi metode penghitungan tarif INA CBGs dari hospital base rate ke metode perhitungan cost of treatment berdasarkan clinical pathway, sehingga biaya operasional RS dapat dipenuhi dan tetap mampu berikan pelayanan yang bermutu. ABSTRACT This study aims to see how the difference between the cost recovery rate (CRR) hospital rates and INA CBGs rates in case of CAD with PCI at Hospital Dr. Mohammad Hoesin Palembang. The results showed the cost of treatment based on clinical pathways are at the severity level I value of CRR Hospital rates above the CRR CBGs INA rates, whereas the severity level II of CRR Hospital rate more lower than CRR INA CBGs rates for the utility stent is less than 2. At severity level III CRR INA CBGs with utilization rates of stent 1 and 2 higher than the CRR INA CBGs rate. This is due to CBGs INA rate do not take into account the magnitude of the stent in every act of PCI performed in patients with CAD. Based on the research necessary to evaluate the methode of calculating INA CBGs rates from hospital base rate methode to Cost of treatment based on clinical pathway in order to create a balance so that the operational cost of service rates hospitals can be met and still be able to provide good quality services.