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Abstrack : This study aims to determine whether the quality of tax determination and active tax collection has an effect on the disbursement of arrears at the west Makassar Primary Tax Office. Data collection uses secondary data using decomentation techniques. The population is the number of reports issued underpayment of tax assessment and additional underpayment of tax assessments, issued warning letters and warrants, realization of disbursement of tax arrears at the west Makassar Primary Tax Service Office, which is 36 months from 2018-2020, while the sample taken the number of observations for 36 months (January 2018-December 2020). The results of the research variable data have been tested for classical assumptions in the form of normality assumptions, autocorrelation assumptions, multicolonierity assumptions in the form heteroscedasticity assumptions. Methods of data analysis with multipe linear regression techniques. simulyaneous research results indicate that the quality of tax determination and active tax collection has an effect on the disbursement of arresrs. The result of the research show that partially active tax collection has a positive and significant effect on the disbursement of arrears, while the quality of tax determination has np effect on the disbursement of arrears.