Tax is one of the expenses of a company; therefore the company needs a way that can be used to minimize the tax expense. One of the ways that can be used to minimize the tax expense is by doing tax planning. The purpose of this research is to know the appliance of Article 21 – Income Tax that can make the company income tax expense lower and find out if there are differences in the tax expenses before and after applying the tax planning and analyzing the component of PT. Indah Sakti Motorindo that can be used to minimize the tax payable. The data used is a financial data of PT. Indah Sakti Motorindo year 2017. The result of research shows that the tax planning of Article 21 – Income Tax is able to reduce the Entity Income Tax at PT. Indah Sakti Motorindo. The tax planning of Article 21 – Income Tax applied is using the calculation of gross up method.