In doing business, a business owner views tax as an expenses and therefore, trying to minimize the expense to optimize the profit. Tax planning is an approach to minimize tax legally. Tax regulation will have different tax treatment for different business ownership form whether it is Sole Proprietorship (UD), Partnership (CV) or Corporation (PT). The purpose of this research is to find out which of the business type will result in the lowest amount of entity income tax payable for UD. Makmur Jaya Food. The result of this research shows that in order to obtain the lowest income tax possible, staying in Sole Proprietorship form is the best option with notes that the company has to use final tax method to calculate its tax obligation. However, there is a time limit for taxpayer as well as the limited amount of income in order to use final tax method. When the time is up or the amount of income earned exceed the limit given, taxpayer will be obliged to calculate their tax using the bookkeeping method, Partnership (CV) is the best option as this alternative allows the taxpayer to minimize its income tax payable.