At the moment, PT. PLN (PLN) as national electricity company have to visit customer place to disconnect or switch off (permanent break) the KWh meter if the customer did not pay the billing on time. It is important to design of a system that could automatically disconnect electricity that flow to customer temporary or/and permanent when the bill is not paid by customer while deadline is overdue. In this research, M2M as KWh meter controlling system will be designed and evaluated its performance. The proposed system is designed to minimize the time for breaking and improve PLN services. The proposed system consists of KWh meter, actuator and sensor, communication devices and application. The command to actuator to disconnect or switch off (permanent break) is based on the billing status of the customer at deadline of payment period. If the customer didn't pay the billing until deadline at the second month, the electricity will be disconnected to customer KWh meter, while the KWh meter will be permanent broke (switched off) if the customer didn't pay the billing until the deadline of the third months. It is shown from the tested results, that the proposed KWh meter is working properly. It is also shown from the tested results of the KWh meter controlling that the response time to device to disconnect or switch off is shorter than the time response SMS notification that sent to the customer.