摘要:Income Tax (PPh) Article 21 is one of the tax levied in Indonesia tax imposedon the subject (the person who intended to apply tax laws) in respect of incomereceived or earned in the fiscal year. The objective of the research on the DepokDistrict Court is to determine the application of calculation of Income Tax(Income Tax) of Article 21 in District Court of Depok and application ofcalculation of Income Tax (Income Tax) of Article 21 according to theapplicable tax laws. Research carried out by direct observation of the objectobserved, interview, and read some literature related to scientific writing of thismaterial. From the results of research on the application of calculation ofIncome Tax (Income Tax) of Article 21 are conducted in Depok District Court,the author can conclude that the differences in the application of calculation ofIncome Tax (Income Tax) of Article 21 of the Public Attorney of Depok totaxation.