The purpose of this research is to determine the change in the depreciation of 
the straight-line method to declining balance for the procurement of fixed assets in 
2020 and its effect on PT JK corporate income tax. The method used in this research 
is to descriptive qualitative analysis based on secondary data, the list of depreciation 
of fixed assets, and the income statement of PT JK 2020.
The result shows that the depreciation financing using the declining balance 
method is higher than the straight-line method. This causes the corporate income tax 
payable using the declining balance method to be lower than the straight-line 
method. In addition, PT JK has not taken advantage of the corporate income tax
incentives provided by the government.
According to the results of this research, the suggestion for PT JK is to 
consider the two methods that are following its business plan and then pay attention 
to each of the latest tax regulations such as incentives.