This final project the writer take a tittle “ The Calculation of Income Tax Section 21 Of 2008 On Balai Besar Pengawas Obat dan Makanan Semarang”. The purpose of the final project is to compare the teory in the tax legislation especially the income tax section 21 with the result calculated at the office Balai Besar Pengawas Obat dan Makanan Semarang. In this final project the writer use a …