摘要：Key Words : ANALYSIS ON CALCULATIONS, INCOME TAX, ARTICLE21ABSTRACT :Income tax 21 is income tax on salaries, wages, honorarium, allowances andother payments by name and in whatever form imposed on the employment,office, services, and other similar activities conducted individually. This studywas conducted based on consideration that tax is the most important thing forthe state revenues which involves public participation; hence tax becomessource of fund for national development. Apart from being a source of fund, taxis also used to organize or carry out government policies in social and economicfields. The aim in this scientific study is to analyze the income tax calculationarticle 21, applied at permanent employees, whether or not its implementation isin compliance with applicable regulations stated by the government.
