This study aims to determine how the calculations, cutting, collecting and reporting of income tax under Article of Koperasi Karyawan KANWIL DJP dan KEPRI kota Pekanbaru. Research methods used in collecting file is the observation, interviews, primary file and secondary file on the Koperasi Karyawan KANWIL DJP dan KEPRI Kota Pekanbaru The results found that Koperasi Karyawan Kanwil DJP dan KE…