International trade which generally deals with export and import activities is very influential for the economic growth of a country. Government has set the determination of tariff on imported goods as to reduce the interest of buyers from foreign countries as well as to improve the domestic industry. This is also a burden for company because the payment of tariffs imposed on imported goods is generally not least. Payment of import duties and other import taxes should also be taken into consideration in order to avoid any sanctions or losses. Article 22 – Income Tax is a mandatory payment to be settled, while import duties and Value Added Tax can be exempted or deferred by utilizing the KITE facility. The purpose of this research is to analyze whether PT Yasanda has experienced the underpayment, especially in the payment of Article 22 - Income Tax and the impact of the optimum utilization of KITE facility towards the income statement. The research method used is qualitative descriptive. The result of the research is that PT Yasanda did utilize the KITE facility only for about 35% from overall import activities which caused the profits earned in 2017 got decreased. Also, PT Yasanda has experienced underpayments of Article 22 - Income Tax due to the non compliance on the management of release of goods and also due to the rejection of document, shown by the rejection response from clearance system. It can be concluded that the discrepancy in payments due to non compliance will have an impact on the process of release of goods. If the rejection response obtained is not implemented, then the process of release of goods will also get obstructed. Any rejection responses must also be settled before the due date to avoid the imposition of interest and administrative sanctions.