Tax is a compulsory contribution to the states or country authorities and it can be forced to be collected since it has legal force. Tax for company is expenditure without direct rewards, so company tends to make it as small as possible. Through the various tax deductions and exemptions provided under the Income Tax Law, a company can substantially reduce its tax burden in a legal way, such as Fixed Asset Revaluation. Fixed asset revaluation is done in order to know the real amount of income tax payable that should be paid by the company in accordance with the applicable law and fair value of fixed assets owned by the company. The purpose of this research is to know how the implementation of fixed asset revaluation is in minimizing the entity income tax at PT. Murni Sadar. In this research, the writer uses a descriptive method in form of case study. From the results of this research, it can be concluded that fixed asset revaluation will give impact by increasing company’s depreciation cost which will result in decreasing company’s profit and therefore, minimizing company’s income tax. In addition, the values of fixed assed that have been revalued are accounted at the revalued amounts which are more likely to show the real value of the assets based on normal economic condition.