Government Regulation (PP) is a Legislation in Indonesia assigned by the President to carry out the Act accordingly. The PP which regulate taxation, especially Final income tax (PPh), is contained in PP No 23 tahun 2018 on latest changes of PP No 46 tahun 2013. The Taxation Legislation uses a Self Assessment System gives taxpayer the confidence to handling their own taxation activities from counting, paying, and reporting the taxation obligations to the tax service office (KPP Pratama). The purpose of this practical work is to observe the calculation, payment, and tax reporting at KPP Pratama Purwokerto by the time PP was issued on July 1st 2018 for Personal Income Tax subject to the Final rate according to applicable regulations. Based on the result of practical work, the procedures for calculating the Final Income Tax for individual taxpayers in 2018 that runs a business with certain gross circulation is obtained from calculating the gross income of all business places every month immediately multiplied by the rate of 1% for januaty to June and for July to with December multiplied by the rate 0,5%, the rate is Final. The Final rate regulation is not applicable if one year’s gross income exceeds Rp 4.8 billion. Payment process and report are handling by the individual taxpayer himself. The observations results of the calculation, payment, and reporting procedures have been in accordance with the applicable Government Regulations.