This research was conducted at PT Kharisma Permata Nusantara Medan. The entity is engaged in distribution of spare part. The objective of this study was to know whether the entity had fulfilled the entity income tax after conducting tax review at PT Kharisma Permata Nusantara Medan. The method used by the writer in this research is qualitative descriptive method. The research analyzed the tax obligations of PT Kharisma Permata Nusantara Medan as an Entity Taxpayer for the tax period of year 2017 and then compared its recent conditions based on the tax laws. Based on research results, conclusion of this research is that the implementation of tax review on entity income tax can improve the tax compliance at PT Kharisma Permata Nusantara Medan. There was improper calculation of entity income tax in year 2017. It can be seen that some expenses in fiscal correction was not done by the entity based on tax regulation. This condition shows that the entity did not fulfill the material tax compliance in accordance with Income Tax Provision because the entity did not conduct calculation of entity income tax properly. It could cause the improper payment and reporting of entity income tax in year 2017. If the entity does not make improvement of calculation of entity income tax, the entity will get tax sanction from government.