This research is done at PT Cosmicon Enermatik Medan. The company is engaged in distributor of boiler and steam machine. The objective of this study is to know the implementation of tax planning of fiscal expense in minimizing entity income tax payment in PT Cosmicon Enermatik Medan. One of the methods used by the writer in this research is qualitative descriptive method. Unit data used in this research is information and data from company’s expense for implementation tax planning in decreasing income tax payment according to Income Tax Provision. Based on research result, conclusion of this research is that tax planning of fiscal expense in PT Cosmicon Enermatik Medan can minimize the entity income tax payment. After conducting tax planning, entity income tax payable is Rp 3,083,107. There is tax saving in amount of Rp 55,645,250.00. Tax saving can be obtained with conducting tax planning of rice and cookking oil allowance, health allowance, bonus for working result, telephone allowance, vehicle maintenance allowance, reserve of bad debt, training, consultant fee and maintenance and reparation. The positive fiscal correction before tax planning is Rp 245,580,693.- and the positive fiscal correction after tax planning is Rp 50,500,000.-. The good tax planning can make efficient income tax payment and can reduce the risk of tax sanctions or penalties. Tax planning implemented is in accordance with applicable Income Tax Provision. After implementing tax planning, it can get the decreasing of non deductible tax expense.