Article 21 Income Tax is a tax on income in the form of salaries, wages, fees, allowances and other payments by name and in any form in connection with a job or position, services, and activities undertaken by private persons subject domestic tax, as referred to in Article 21 Income Tax Act. The purpose of this study was to analyze the calculations, remittance, reporting that has been done by the Office Kesbangpolinmas Wonosobo district and to know the difference between an office with the calculation of tax calculation. If the calculation is smaller office of the tax calculation, then there is less pay and offices can be sanctioned in accordance with the provisions of the applicable tax. The Method used in this research is the method description. Data collection techniques were conducted for this study were interviews and literature. Results from this study show Kesbangpolinmas Office does not update data at the beginning of each fiscal year and did not follow the changes in regulations, so that there is less difference in pay status on the Fiscal 2014 amounted to Rp 8.700,-. Keywords: Calculation,