This research aims to identify the causes of differences between the budget and actual income at PDAM DKI Jakarta during the 2019-2023 fiscal year. The research method used is descriptive qualitative. The data analyzed includes the PDAM DKI Jakarta Work Plan and Budget (RKAP) for the 2019-2023 period. The research results show that there are two main factors that cause negative differences for companies, namely low service coverage and high levels of water loss