This study aims to find out the role of tax planning has been done by PT Dwi Tunggal Pharma Mandiri and help the company to analyze the possibility in minimizing corporate’s income tax payable by using qualitative descriptive methods. This research involves primary and secondary data. Primary data is obtained through interviews with the authorities within the company. Secondary data is data needed in doing this research such as, corporate’s income statement, permanent employees’ payroll, corporate’s income tax, permanent employees’ income tax article 21, and other supporting data. This research is done by calculating permanent employees’ income tax article 21 using net method, gross method, and gross-up method. Permanent employees income tax article 21 calculations will be compared to see which one of them can become tax credit in calculating company’s income tax payable. The result of this research is, by implementing gross-up method, PT Dwi Tunggal Pharma Mandiri can minimize the corporate’s income tax payable because by applying gross-up method the company will give the employees tax allowances which is deductible expenses in calculating corporate’s income hence, company’s income tax payable will be lower and the employees also can receive their take home pay in full amount.