摘要：Key Words : REPORTING PROCESS, TAX INCOME, ARTICLE 21,FINANCE CENTERABSTRACT :Income Tax Article 21 is a tax on income in the form of salaries, wages,honoraria, allowances and other payments under any name or any form inconnection with the employment or office, services, and activities referred to inArticle 21 and Article 26 of Act No.7 of 1983 Income Tax as amended by ActNo.17 of 2000.the writers purpose in writing this practical work is to determinereporting process Income Tax article 21 in Finance Center at PT.Telekomunikasi Indonesia Tbk, which applied whether a company is good. Inthe preparation of this Field studysheet reasons whythe writer chose masaalah isbecause the tax is the most important thing for the state revenues and includesthe role of community participation in it, so can be a source of funds for nationaldevelopment. Apart from being a source of tax funds are also used to organizeor carry out government policies in the social and economic fields. The result,The Income Tax in the Finance Center 21 basically went well, except that thereare some things that still need improvement and the other is in simplicity with aclear time table and binding (there is reward and punishment are clear to allparties concerned ).
