This final project aims to determine whether the Central Java Province BPSDMD has calculated, deposited and reported Income Tax Article 21 for permanent employees in accordance with the provisions of the applicable legislation. In this final project research uses secondary data obtained by documentary study methods and interviews so that problems related to Article 21 Income Tax at BPSDMD Central Java Province can be identified. The writing method used in the preparation of the Final Project is the description method and the exposition method. The final result in this Final Project is that the Central Java Province BPSDMD has calculated, deposited and reported Income Tax Article 21 for its permanent employees, but the Income Tax Article 21 which has been deducted and reported has not been fully in accordance with the provisions of the applicable Taxation Law due to an error in calculating Basic Salary, Rice Allowance, Special Allowance, Period of Service, PTKP and late reporting of SPT Period of Income Tax Article 21.