| Income Tax Article 21 is a tax imposed on income of salaries, wages, honoraria, allowances, and another pay with names and in any form in respect of employment or occupation, services and activities performed by any individual as a domestic Tax Subject. PT Metro Realty, Tbk as tax cutters has duty to calculate, deduct, deposit, report and record Article 21 Income Tax in accordance with the provisions of the Law of Taxation in force in Indonesia. In research of Income Tax Article 21 PT Metro Realty, Tbk, the author used case study method and data derived directly from PT Metro Realty, Tbk. From the analysis conducted by the authors, PT Metro Realty, Tbk has performed the obligation of payment of Article 21 properly, PT Metro Realty, Tbk has also do deposit and reporting tax return period of Article 21 with proper time. The calculation of Income Tax Article 21 payable by PT Metro Realty, Tbk is not fully in accordance with the applicable regulations because there are still errors in the application of PTKP and calculation of PPh |