PT. Cipta Kreasi Prioritas is an electronic dealer company. In tax audit, it is almost certain that the reconciliation of sales turnover according to Corporate Periodic VAT Return and Corporate Income Tax Return will be carried out by auditor as part of audit procedures, in order so that taxpayers can explain the differences to tax auditor, as well as to be certained that the stated turnovers is correct. The purpose of Tax Auditor actually is to check that taxpayer had complied with the tax law relating to Income Tax and VAT. This research was conducted at PT. Cipta Kreasi Prioritas that is located at Jl. Daan Mogot Km. 20 Komplek Pergudangan Era Prima,Jakarta Barat. Sources of data in this research were taken from taxation and finance as well as other documents related to the research. For data collection, writer used a qualitative descriptive method by comparing to the data that is related to transfer and total sales. From the research result, it can be concluded that there were several factors found that cause the differences. After traced, it is because of different in reporting sales. That is why equalization of total sales should be made so that it help the company to explain the differences on their Tax Report.