This study aims to determine the calculation procedure, collection, remittance of income tax under Article 21 and to determine the fulfillment of the obligations of Article 21 Income Tax PT. Semangat Hasrat Jaya Pekanbaru. The method of collecting the data used is by observation, interviews, primary data collection and secondary data on the Treasurer PT. Semangat Hasrat Jaya Pekanbaru. The re…