This study aims to determine how the calculations, cutting, collecting, depositing and reporting of income tax under Article 23 of Dinas Tenaga Kerja, Transmigrasi dan Kependudukan Provinsi Riau. Research methods used in collecting file is the observation, interviews, primary file and secondary file on the Dinas Tenaga Kerja, Transmigrasi dan Kependudukan Provinsi Riau. The results found that…