This study aims to determine how the calculations, cutting, collecting, depositing and reporting of income tax under Article 22 of Badan Pelaksana Penyuluhan Pertanian, Perikanan dan Kehutanan (BP4K) Kabupaten Lima Puluh Kota Payakumbuh Sumatera Barat. Research methods used in collecting file is the observation, interviews, primary file and secondary file on the Badan Pelaksana Penyuluhan …