This study aims to determine how the calculations, cutting, collecting, depositing and reporting of income tax under Article 22 of SMK Kehutanan Negeri Pekanbaru. Research methods used in collecting file is the observation, interviews, primary file and secondary file on the SMK Kehutanan Negeri Pekanbaru. The results found that the SMK Kehutanan Negeri Pekanbaru has done the calculations and …