Every company wants to earn profit as much as possible, but in order for a company to run properly, it requires costs, one of them is tax expenses. Many ways for companies to reduce the tax expense by doing the right tax planning. Revaluation of fixed asset is one way of doing tax planning that can reduce the entity income tax. Revaluation of fixed asset intends to change the value of an asset to reflect the actual value by following the market value or fair value. With the increased of asset value, it will also increase the asset’s accumulated depreciation expense, which will reduce the company income. Thus the income tax expense that needs to be paid by the company also decreases. The revaluation is according to the regulation of Minister of Finance under PMK No. PMK No. 79/PMK.03/2008. By doing revaluation, the company can reduce the income tax expense and it may help the company in saving the cost budget, besides the value of the company’s fixed assets can reach the actual amount so the company will look financially healthy. Thus the author wants to assure whether by doing revaluation of fixed assets can reduce the company’s income tax.