摘要：Article 21 Income tax is deducted by the party of tax on income in the form ofsalaries, wages, benefits and other payments by whatever name in connectionwith the work, services or activities performed by the individual taxpayer innegeri.Tujuan of this study was to calculate the income tax Article 21 of incomeeach month, to prepare the annual tax return of Article 21 Forms A1 to know thedifference between underpayments and to know how income tax Article 21which is less / more pay. The author obtained the data in the form ofemployees basic salary, the data obtained from the corporate data. MG Holidayover for perode calendar year 2006. In addition, other necessary information byasking the author directly to the company PT. MG Holiday. The conclusion thatcan be drawn from this Scientific Writing at.. This difference resulted in anunderpayment of income tax so that the underpayment by the company will becompensated in the following month.
