The objective of this study is to analyze the impact of changing in Indonesian Accounting Standards 46 (PSAK 46): Income Tax (Revised 2013) on final tax presentation in financial statements. This study used a construction and real estate companies which listed on the Indonesian Stock Exchange for book period 2014-2016 as the sample. The result shows that there are six classifications of final tax presentation in the company, also the result of average testing of financial ratios consisting of effective tax rate, cash ETR and operating profit margin indicates that the variety of final tax presentations have a significant impact on those three ratios. The implications arising from the diversity of final tax presentations are financial statement is uncomparable.