The State Treasury Office (KPPN) as the vertical institution in the neighborhood of financial department of treasury directorate general of Indonesian republic running the task & function as the tipe A, Treasury service office (KPPN) has an important role in the Indonesian Budget (APBN) fund clearing process, to administering the state revenue & budget implementation responsibility. The fund clearing process in KPPN Yogyakarta using two systems that is: Direct Fund Clearing System and Reserve Money Fund Clearing System. This reseach aims to get a clear description on the procedure occurring during the direct fund clearing and to find out the effectiveness it procedure. This reseach using descriptive qualitative method. Descriptive qualitative used to describe real condition of state revenues administration at KPPN Yogyakarta from processing primary data sources is observation and interview, processing secondary data sources is the literature study. Result of this final project indicate that the procedure of fund clearing at KPPN Yogyakarta according to Standart Operating Procedure (SOP) Directorate General Of State Treasury.