PT. MKS is a take careing peripatetic foreign in the field of fishery industry specially in export activity Congelation Prawn. This Company have done/conducted the bookkeeping activity to compile the Balance Report later;then count the PPh body which owe. But company do not do/conduct the Fiscal Correction to some expense that is Medication Expense, Contribution Expense, Depreciation Expense, and Interest Income so that sum up the Iease which owe not yet pursuant to taxation. Commercial profit or profit of according to company of equal to Rp. 508.971.950,00 and profit of according to Iease of equal to Rp. 501.612.500,00 so that result happened by the difference Rp. 7.359.450,00. PPh counted/calculated by according to company is Rp. 135.191.585,00 and according to taxation of equal to Rp. 132.983.600,00 is so that happened by the excess in paying income tax of body by company of equal to Rp. 2.207.700,00 in the year 2007.