The process of arrear (unpaid billing) collection is a stage in the activity of completing delinquency retention. Toreach a good decision, the company has a good process and service in carrying out its activities. Moreover, theseactivities are related to finance and service to customers.So that, a successful company is a company that implements a good administrative system. Themethod used in data collection is to use field study methods and literature study. The method of field researchwas conducted by direct interview which was descriptive data analysis technique. The water accountarrears collection procedure at the Regional Water Supply Company (PDAM) in the sub-district capital (IKK) ofPaguyangan has three stages in collecting customer water arrears, namely: conducting billing directly to thecustomer, by mail if the customer has not made a payment is due after the last 15 days of payment and eventuallythe last closure of the water meter connection to the customer if the customer does not want to pay the water billfor 3 months.