摘要：Through self-assessment system that uses taxpayers as bookkeeping oraccounting bases, must understand the things related to the purposes of taxationbecause the books have an important role in calculating the amount of tax due inone fiscal year. Each company established to acquire income (profit) andincome tax must issue their employees every month. In the new system of taxcollection was given the trust of taxpayers as well as greater responsibility, tocarry out one citizen obligations to the country namely in the field of taxation.Namely, in this case is any taxpayer who is registered or that have a Tax PayerRegistration Number (TIN) must be: take, fill out and enter the letterPemeritahuan (SPT).. This study aimed to evaluate whether tax policy has beenadopted in accordance with the calculation of the company which is expected inthis case is Article 21 income tax.
