C Corporate income tax reflects the corporate sector\\\'s contribution to state revenue through the self-assessment system, as regulated by law no. 7 of 1983 concerning income tax, in conjunction with law no. 7 of 2021 concerning the harmonization of tax regulations. in administering corporate income tax, taxpayers must comply with applicable regulations regarding calculation (pmk no. 40/2023), payment, and reporting (pmk no. 81 of 2024). this final project report aims to examine the fulfillment of pt xyz\\\'s annual corporate income tax obligations for the 2024 tax year—covering fiscal reconciliation, payment, and reporting—and to evaluate their compliance with tax regulations. data were obtained through field observation and literature review. the results indicate that pt xyz\\\'s fiscal profit amounted to rp1,051,263,389; the corporate income tax payable according to the company was rp184,033,621, whereas according to regulations it was rp184,015,288—a difference of rp18,333 resulting from the rounding of taxable income (pkp). the payment of article 29 income tax and the filing of the annual tax return were carried out on november 28, 2025—past the april 30, 2025 deadline—and the payment amount was also incorrect. consequently, pt xyz is deemed not yet fully compliant with applicable tax regulations.