Service is the key for companies to survive, because the service is closely related to customers satisfaction. However, customers complaints occur repeatedly every month. The purpose of this research were to investigate the implementation of customers complaints handling in PDAM Tirta Moedal North Semarang Branch and to evaluate the customers complaints handling in PDAM Tirta Moedal North Semarang Branch. The data used for this research were primary data and primary data. The primary data obtained by direct observation to the section of complaints handling in the PDAM Tirta Moedal North Semarang Branch. Sample were taken by interview technique to the staff at the section of complaints handling in PDAM Tirta Moedal North Semarang Branch. The other methods used to get the data beside interview were observation and library studies, that was by reading the books of document. Complaints section in PDAM Tirta Moedal North Semarang Branch used two standard. Among other: the standard of service and the standard of complaints handling. Both the standard for the company service and the standard for complaints handling for the company could resolve customers complaints. It would become problems if the company didn’t handle the complaints properly, whereas the complaints are increasing more and more. It was concluded that the evaluation of handling customers complaints in PDAM Tirta Moedal North Semarang Branch was useful to reduce the number of complaints that occur in the community.