Taxation plays an important role in the economic growth of the country. It is an obligation for all individuals to pay tax, including companies. Each company also has to pay tax to the government, every company wants to pay less tax, in orderto do tax saving, company has to understand tax planning. Tax planning can help the company in consideration of increasing employee’s welfare and making tax saving. The purpose of tax planning is to increase profit and efficiency of tax expense. The objective of thisresearch isto understand the usage of the tax planning on PT Hermes Realty Indonesia by comparing net and gross up method.The result shows that after implementing gross up method, PT Hermes Realty Indonesia has more advantage to minimize income tax payable because article 21 income tax can be recognized as tax allowance. Implementing tax planning can help the company in consideration of increasing employee’s welfare and making tax saving