This study aims to determine how the calculations, cutting, collecting, depositing and reporting of income tax under Article 22 of Sekwan DPRD Prov. Riau. Research methods used in collecting file is the observation, interviews, primary file and secondary file on the Sekwan DPRD Prov. Riau. The results found that the Sekwan DPRD Prov. Riau has done the calculations and deductions of income Tax…