This study aims to determine how the calculations, cutting, collecting, depositing and reporting of income tax under Article 22 of Polres Rengat Kabupaten Indragiri Hulu. Research methods used in collecting file is the observation, interviews, primary file and secondary file on the Polres Rengat Kabupaten Indragiri Hulu. The results found that the Polres Rengat Kabupaten Indragiri Hulu has do…