Every vehicle taxpayer is expected to pay taxes annually. Each motorized vehicle has a different tax rate, the greater the acquisition cost of the vehicle, the greater the tax imposition. This amount is one of the factors that causes tax arrears, another factor that causes tax arrears is the ownership or control of more than one motorized vehicle in each family so that it will be heavy when paying taxes, besides that in 2021 Indonesia is still in a the Covid-19 pandemic which has also caused many taxpayers to lose their livelihoods so they are unable to pay motor vehicle taxes. Riau Province Region. The conclusion of this study is that the implementation of the motor vehicle tax fines bleaching program has shown significant success. With the existence of this penalty tax write-off program, there has been a change in terms of revenue generated. This can be seen from the amount of income received every month, almost every month when the policy was enforced, the income received was greater than before the policy of eliminating motor vehicle tax fines was enforced.
Keywords: Bleaching of PKB Fines, BAPENDA, Motor Vehicle Tax.