| One source of state revenues that provide major contribution is corporate income tax. Corporate income tax is a tax imposed on corporate taxpayer on income earned in the tax year. PT Bara is a company engaged in mining industry specifically coal mining. PT Bara has signed an agreement with Indonesia government in the form of Perjanjian Karya Pengusahaan Pertambangan Batubara (PKP2B) that makes the PT Bara has a privilege tthat refers to the permissibility Law of PT Bara as agreed in PKP2B, in this case, PT Bara will refer to the 1994 Act. It is interesting to know whether the PT Bara further has aligned with applicable law related to fiscal adjustment, as well as the use rate of corporate income tax calculation. The results of research conducted by the author indicates that PT Bara has made fiscal adjustment in accordance with the statutory provisions applicable rates used were in accordance with the provisions set forth in PKP2B. Base on that then taxable income tax rates has been calculated in accordance with the applicable law. Keywords: Corporate Income Tax, PKP2B, Fiscal Adjustment |