Magnesium alloy have good physical properties such as good castability, good vibration absorption, high strength/weight ratios. Despite the desirable properties, the poor resistance of Mg alloy impedes their use in many various applications. Therefore, magnesium alloy require surface treatment to improve hardness, corrosion and wear resistance. Plasma Electrolytic Oxidation (PEO) is one the surface treatment methods to form oxide layer on Mg alloy in alkali electrolyte. In comparison with Anodizing, there is environmental process having higher hardness and faster deposition rate. In this study, the characteristics of oxide film were examined after coating the AZ31 Mg alloy through the PEO process. We changed concentration of sodium aluminate into $K_2ZrF_6$, KF base electrolyte. The morphologies of the coating layer were characterized by using scanning electron microscopy (SEM). Corrosion resistance also investigated by potentiodynamic polarization analysis. As a result, propertiy of oxide layer were changed by concentration of sodium aluminate. Increasing with concentration of sodium aluminate in electrolyte, the oxidation layer was denser and the pore size was smaller on the surface.