Abstract :
One of the measure of success of the economy of a state seen from the level of economic growth in the country. Based on the State Budget (APBN) of Indonesia,the income of Indonesia that gained from taxes is bigger than the income that gained from other sectors, which are oil and gas. This proves that the revenue from the tax is needed to improve the economy of the country.The companies consider the tax as a burden that will minimize the profit of companies. Most companies try to minimize the amount of taxes or embezzle tax.Therefore, good cooperation between the government and the company is necessary to accelerate the tax cuts This study aims to find an appropriate solution to the problems found in the company's procedures for calculation, withholding,and reporting of income tax under Article 21.This study uses descriptive qualitative approach. The data used are primary data and secondary data. The data collection was done by interview, observation and documentation. Data analysis method used is descriptive and qualitative methods. The results showed that CV. Setia Abadi made a mistake in the calculation and withholding tax where the tax deducted is still smaller than it should be based on Article 17.