The writing of this Final Assignment report aims to find out the procedures of reporting and calculating the income tax Article 21 on personal work free to doctors at Purwokerto Small Tax Office. The data were collected using primary methods and secondary methods. Primary data were data that described the situation or activity in an office, while secondary data were obtained indirectly through intermediary media in the form of books, notes, evidence that already existed, or from the archives. Doctors income come from more than one source or employer, so that the government set special procedures of tax calculation for doctors in Article 9 of PER-31/PJ/2012 and it is stated that the rate is 50%. The reporting of doctors' Annual Notification Letter (SPT) can be done manually or by filling an electronic form. The obstacle that affects electronic reporting is the lack of understanding of taxpayers to fill e-SPT. Based on the results of this Field Work Practices, it can be concluded that the procedures of reporting and calculating Article 21 Income Tax: Individuals with Free Work on doctors are in accordance with tax regulations.