ABSTRACT
The study about the system of internal control over cash disbursements and deposit of income tax 21 permanent employees Bumiputera.
The purpose of this study is to determine the internal control system on cash and deposit of income tax 21 permanent employees is correct or not.
The step of this study is done by comparing between theory, direct observation method, interview, and literature method.
The conclusion of this study are that internal control system applied by  Bumiputera have been good, but require changes to the control system and understanding of income tax 21. Based on the result of study, the study give some suggestion for Bumiputera held personnel counseling from KPP, forecasting in procedure of cash expending calculated carefully by service section.
The limitations of this study is the absence of a comparison in terms of section deposit of income tax 21 which is only a one-year tax period 2014.
Keywords: internal control system, revenue expenditure of cash, the calculate procedure, the payment procedure, and the report procedure