This study aims to determine how the calculations, cutting, collecting, depositing and reporting of income tax under Article 22 of Direktorat Lalu Lintas Polda Riau Research methods used in collecting file is the observation, interviews, primary file and secondary file on the Direktorat Lalu Lintas Polda Riau The results found that the Direktorat Lalu Lintas Polda Riau has done the calculatio…