The purpose of this study was to investigate whether the calculation of income tax to employees in PKU Muhammadiyah Bantul hospital is appropriate or not with the tax laws No. 36 Tahun 2008. The author restrict the discussion in the calculation of tax on employees who have exceeded the taxable income requirements and do not have a tax number. The calculation of Income Tax assessed based on data employees income in February 2016. The study uses descriptive qualitative approach. The type of data used are primary data and secondary data. The data was collected through observation and documentation. The method of data analysis is descriptive. The results showed that in calculation and withholding employees income tax there are errors in the determination of tariffs for employees who do not have a tax number who has been multiplied by 120 percent