Tax is a compulsory levy that people pay for the state and will be used for the benefit of the government and the general public. People who pay taxes will not benefit from taxes directly, because taxes are used for public purposes, not for personal gain. Tax is a source of government funding for development, both central and local governments. Tax collection can be enforced because it is implemented by law. CV. Trijaya Mitra Plasindo uses Net Method which the Article-21 income tax is paid by the company. But to achieve company’s goals in minimizing tax cost and optimizing profit after tax, company should conduct tax planning. The purpose of this research is to find out the impact of tax planning on Article 21 – Income Tax as corporate income tax saving at CV. Trijaya Mitra Plasindo. The data used in this research is secondary data obtained through documentation and observation data from CV. Trijaya Mitra Plasindo and primary data done by conducting interviews to obtain data to be processed in this research. The analytical method used in this research is descriptive analysis with qualitative approach. The result of calculating Article 21 - Income Tax using Gross Up Method give advantages for company and also employee. After conducting tax planning, the company can minimize the income tax expense year 2017 in amount to Rp 18,955,391.1 and it can increase of Article 21 – Income Tax in the amount of Rp 13,566,501.87. Therefore, the company can get net tax saving in Rp 5,388,889.23.