摘要：Keyword: Keywords: records, income tax (PPh 21), SMEsAbstrack:ABSTRACTWriting aims to determine the condition of payment of tax, recording tax payments (PPh 21) conducted by SMEs and to find out whether the SME keep records in case of an overpayment or underpayment at the time of payment of income tax (PPh 21), obtained from the use of data collection secondary data such as the Internet, and then performed analysis of records prepared by SMEs by using descriptive analysis and statistical inference. After doing research, the authors conclude that the tax payments of SMEs in the region Bekasi is good because most of the SMEs have to pay taxes on time and have although found little difficulty tax rates tax calculation. This should get the attention of tax officials to better socialize the bookkeeping for tax purposes. Bookkeeping has been carried out by SMEs, although not in accordance with Financial Accounting Standards Small and Medium Enterprises (SME GAAP), but SMEs have been doing recording which includes the capital, turnover obtained and costs incurred. Only few who have experienced cases of overpayment or underpayment, but if it happens to MSMEs to keep records even if sober.
