Analisis Kesesuaian Tarif Aktual terhadap Tarif Atas Dasar Harga Pokok Penjualan

The object of this study is to investigate and analyze the cost of production per KWH of electricity generated by PT PLN (Persero) as the lowest limit in determining the selling price and the actual price with the price variance on the basis of cost of production, within the time period from 2007 to 2009. This is a descriptive research using case study method as the method of collecting the data. The techniques of data collection conducted are interviews and documentation. The type of data needed is quantitative, sourced from PT PLN (Persero) Region NTB as primary data, of which have been published or obtained directly through interviews. From the descriptive analysis applied, based on the calculations performed by the accumulation of all production costs incurred by PT PLN (Persero) Region NTB, it is found that the average production cost per KWH period from 2007 to 2009 is Rp. 2465.85, while the average selling price per KWH period from 2007 to 2009 is set low, Rp. 641.61. Rates determined by PT PLN (Persero) Region NTB has a high negative variance with HPP per KWH. This can be viewed from the proportion of HPP per KWH rate with no more than 30% (26.83% for exact), which means any KWH contained contributes more than 70% loss