摘要：Key Words : TAX, INCOME CALCULATION, ARTICLE 21ABSTRACT :Tax is the most important thing for state revenue which includes public role andparticipation. What makes tax becomes most potential state revenue is the factthat tax has not been fully explored. The aim of this research was to find outhow to calculate the income tax Article 21 by company in accordance with validcurrent regulations issued by the government. From the analysis, it can beconcluded that the calculation of income tax article 21 has not done inaccordance with the guideline book of taxation of tax income 21. This isbecause there were differences in terms of tax incentives, and they were notincluded in gross income enhancer elements. The calculation of income taxarticle 21 according to the company caused the value of tax paid by taxpayers isless than the calculation according to the applicable Tax Law
