This study aims to determine the calculation procedure , cutting , and Reporting Income Tax Article 21 and to determine the fulfillment of the obligations of Article 21 Income Tax On SMP N 2 Dolok Masihul , Serdang regency . Research methods used in collecting data is the observation , interviews , and primary data and secondary data in SMP N 2 Dolok Masihul , Serdang regency . The result…