摘要:Income Tax Article 21 is the tax on the wear on income includes wages, fees,wages or by any other name and in any form in connection with jobs or jobbenefits or services.Scientific writing of this problem is how to calculate theactual income tax Article 21.Research done by way of library research byreading literature related to the problem being researched, and organized a broadstudy by collecting data - data related to the discussion of companies that issuethe results it can be concluded that the company has not applied the corporateincome tax calculation in accordance with Article 21 of Law No. .17 Year in2000 and government regulations through Men keu No. 137 / PMK.03 / 2005concerning the application of new PTKP, which was adopted during January2006