Penukal Abab Lematang Ilir Regency (often abbreviated to PALI Regency) is a regency of South Sumatra Province, Indonesia. It takes its name from the three main rivers which flow through that area - the Penukal River, Abab River and Lematang River - while the name Ilir means "downstream" (denoting the downstream part of the Lematang River). The town of Talang Ubi is the administrative centre of this regency. The regency borders Musi Banyuasin Regency to the north, Banyuasin Regency, and Muara Enim Regency to the east and the south, and by Musi Rawas Regency, and Muara Enim Regency to the west.

The regency was established on 14 December 2012, comprising five districts which were formerly part of Muara Enim Regency. These five districts had a combined area of 1,840.00 km and a population of 165,474 at the 2010 Census and 194,900 at the 2020 Census; the official estimate as at mid 2023 was 209,771 (comprising 106,277 males and 103,494 females).

Penukal Abab Lematang Ilir Regency is composed of the following five districts (kecamatan), listed below with their areas and populations at the 2010 Census and 2020 Census, together with the official estimates as at mid 2023. The table also includes the locations of the district administrative centres, the number of administrative villages in each district (totaling 65 rural desa and 6 urban kelurahan), and its postal code.

Kode Wilayah	Name of District (kecamatan)	Area in km	Pop'n Census 2010	Pop'n Census 2020	Pop'n Estimate mid 2023	Admin centre	No. of villages	Post code
16.12.01	Talang Ubi (a)	648.40	67,258	83,669	91,700	Handayani Mulia	20	31214
16.12.05	Tanah Abang	156.60	27,237	30,576	33,250	Tanah Abang Selatan	17	31314
16.12.04	Abab	416.00	23,207	27,058	28,500	Prabumenang	8	31315
16.12.03	Penukal	272.00	26,978	30,178	31,650	Babat	13	31316
16.12.02	Penukal Utara (North Penukal)	347.00	20,794	23,419	24,670	Betung	13	31317
	Totals	1,840.00	154,474	194,900	209,771	Talang Ubi	71

Not: (a) the four kelurahan forming Talang Ubi town (Talang Ubi Barat, Talang Ubi Selatan, Talang Ubi Timur and Talang Ubi Utara) together cover 128.36 km with a population of 34,330 at the 2020 Census.
(b) of which 6 are urban kelurahan and 14 are rural desa. (c) 17 villages within the district share the postcode of 31214 (including Talang Ubi Utara); the others are Talang Ubi Barat (with postcode of 31211), Talang Ubi Selatan (with postcode of 31212) and Talang Ubi Timur (with postcode of 31213).

• List of long place names

3°12′48″S 104°05′14″E / 3.2134°S 104.0872°E / -3.2134; 104.0872