: Implementation of East Java Governor Rules Number 32 Year 2012 about Pemutihan Motor Vehicle Tax (Study in the SAMSAT Office Nganjuk). Local governments will try to increase revenue by maximizing local tax, motor vehicle tax that is like (MVT). Governor of East Java Governor issued Regulation No. 32 Year 2012 on Pemutihan MVT. This study aims to describe the implementation of the pemutihan and obstacles encountered in the SAMSAT Office Nganjuk. This study uses qualitative methods. Data analysis method includes data reduction, data display, conclusion. This study suggests that MVT voting system performed SAMSAT Office Nganjuk based provisions MVT is 0.2% -1.5% for tax, 2% -3.5% for progressive and 0.75% -15% for transfer tax name withheld based procedures. Realization MVT through Pemutihan was effective, as shown by the receipt MVT has exceeded the target. The constraints are the internal factors and external factors. Recommendations to solve the problems that occur is to optimize collective voting through with other places like call centers paid Featured and with reward for taxpayers exemplary.