Harmonic disturbance is a phenomenon in AC power system. In the beginning, harmonic was caused by saturated iron in transformer and electrical machine. But along expanding modern technology which marked with USAge of component of semiconductor, harmonic problems also progressively increase. Harmonic source can be come from utility and customer sides, so that it is required to analyze the separation of harmonic contributions between utility and customer at the point of common coupling (PCC). Analysis result of the reactive power changes against time (∆Q/∆t) shows that the graphic tends to increase and by manual analysis, the result of ∆Q/∆t is 0.04, so it can be concluded that utility has the biggest harmonic contribution on PCC.