ABSTRAK inancial report is allowed for commercial financial report to be different from taxation accounting rule. The differences such as in the revenue and costs recognized Sometimes, revenue and costs recognized to calculate the profit in commercial accounting but it unrecognized in taxation accounting rule or vice versa. There are also differences of tariff imposition between commercial accounting according and the taxation accounting rule. Related of above case, to do evaluated KUD Tani Makmur financial report, writer apply the technique data collecting that is documentation was taken from survey o n location and also interview with related parties that is with the satff and manager of KUD Tani Makmur. Based o n the problem, it was analyzed of balance sheet and Financial Statement in 2006 KUD Tani Makmur, and then found that there were the differences of revenue and costs recognized between commercial accounting and taxation accounting rule because KUD Tani Makmur had not done fiscal correction at the commercial financial report. Accounts that must be corrected such as costs of clothes and duty Rp. 6.500.000, costs of assets’ depreciationRp. 727.588, costs of uncollectible account receivable Rp. 1.529.550, present costs about Rp. 6.000.000, costs of BBM SHU exclusion Rp. 22.339.415, costs of electrics fee Rp. 2.746.284, costs of income tax section 25 Rp. 1.322.000, acceptance of bank interest Rp. 51.674.512. from the research’s result, that was known the amount of profit according to KUD Tani Makmur Rp. 15.792.000 while according to taxation accounting rule Rp. 55.561.000. Tax owed was recognized by KUD Tani makmur Rp. 1.579.200 while tax owed according to taxation accounting rule is Rp. 1.756.800, so that there are tax owed unpayment Rp. 177.600. Based o n the result of the research it was recommendation KUD Tani Makmur to do the fiscal correction to commercial financial report that yielded, to calculate the real of tax owed and than staffs KUD Tani Makmur’s must be given taxation education or join to the tax brevet so that KUD Tani Makmur as a taxpayer can fulfill its rights and obligations properly.