This research is done at PT Maju Bersama Drivindo Medan. The company is engaged in distributor of sparepart. The objective of this study is to understand the difference in revenue and expense recognition between income tax provision and financial accounting standard in PT Maju Bersama Drivindo Medan and its impact to entity’s income tax. The research designs done are descriptive and qualitative research. This research is done to analyze revenue and expense recognition according to financial accounting standard and income tax law of PT Maju Bersama Drivindo Medan for year 2017, then comparing the recognition between accounting standard and income tax law in order to calculate of the entity’s income tax expense. Based on research result, the conclusion of this research is that there are the differences in revenue and expense recognition between Income Tax Provision and Financial Accounting Standard at PT Maju Bersama Drivindo Medan and its impact is increasing the entity’s income tax after fiscal reconciliation done from commercial income statement to fiscal income statement. Therefore, for the differences in revenue and expense recognition between Income Tax Provision and Financial Accounting Standard at PT Maju Bersama Drivindo in year 2017, the company should conduct fiscal reconciliation in form of positive fiscal correction and negative fiscal correction. The income tax amount is not appropriate according to Income Tax Provision. The company does not conduct fiscal correction of some revenues and expenses in commercial income statement. PT Maju Bersama Drivindo Medan has prepared the income statement in conformity with Financial Accounting Standards.