Lending is a banking activity as an intermediary institution, therefore providing the amount of credit is something that must be considered by banks to decrease the risk of bad credit or what is known as a non-performing loan. This study aims to determine the effect of macroeconomic indicators such as the variable Gross Domestic Product (GDP), inflation, BI Rate, and exchange rates on non-performing loans bank listed on the Indonesia Stock Exchange in the period 2018 to 2020, the sampling method was purposive sampling based on several defined criteria. The analysis technique in this study used panel data regression analysis. Based on the t test, the results show that the inflation variable and the BI Rate have a significant effect on non-performing loans, while other variables, namely GDP and exchange rates, have no significant effect on non-performing loans. Based on the F test, all the variables studied had a significant effect on non-performing loans. This research is expected to provide information to banks to pay attention to conditions of inflation and the BI Rate as a consideration so that the risk of increasing non-performing loans can be suppressed, one of which is through credit restructuring.