One of the factors in the loss of PT PLN (Persero) is losses. Deviation losses are carried out by the customer on the use of electrical energy. Loss occurs due to the loss of the amount of Kwh through violations by customers and omissions officer of PT PLN (Persero). This study was conducted to determine the effectiveness of P2TL to decrease deviation of electrical energy consumption and to determine the relationship between variables and variable costs P2TL supplementary bill amount paid by the offender irregularities. Methods used in this study is a simple linear regression, correlation, t test, and the benefit and cost ratio. And data used are primary and secondary data obtained from PT PLN (Persero) UPJ Bangsri. Based on processed data obtained by the equation Y = 1119266.490 + 14.019 X means that if the cost of P2TL raised Rp. 1 then the subsequent bill that goes to PT PLN (Persero) will increase by Rp. 14.019. The sign value of X = 0.009