Every people need to pay tax. Tax is an obligation for citizens to pay, including individual, companies, organization, and other parties ruled by the law. Tax is the contribution from society to the state or country authorities. Payment on the taxes to government is based on law and rates. Some of the companies will try to minimize tax based on the regulation. Different companies will have various ways to minimize the tax. Tax planning is one of the ways for companies to minimize tax and have tax savings. There are some ways in calculation in tax planning including the way to calculate article 21 – Income Tax. There is some method of using net method, gross method and gross up method in the calculation of income tax. The objective of this research is to understand the usage of tax planning at PT Kharimantara Indonesia by comparing gross and gross up method. The result of research indicates that PT Kharimantara Indonesia can minimize the income tax by applying gross up method in calculating Article 21-Income tax as tax allowances given to the employees can be expensed. Therefore, PT Kharimantara Indonesia will gain more tax savings.