摘要：Of development activities requires investment in large numbers along with thelevel of development undertaken. Therefore, to support the implementation ofdevelopment increasing the ability of the government of trying to dig itself byrelying on tax revenue. Taxation is a major state revenue and owns and elasticproperties, can be continuously updated in accordance with existing conditionsand the reception is not limited. The purpose of scientific writing is to knowwhether the best alternative for calculating employees income tax for companiesand their employees. As for who becomes the object of research is PT. SankenIndonesia is located in the industrial estate road MM 2100 Block GG 8, WestCikarang. The advice given is that it is better for. Sanken Indonesia to continueto use the tax allowances because this is in conformity with applicablelegislation.
