The purpose of this research is to examine whether there is an impact of CPO price, CPO production, and export tax rates towards CPO export sales of Golden Agri Resources Co. Ltd. (GAR). Type of the research is descriptive research with quantitative approach. The method used for this data analysis is Error Correction Model (ECM) by using Eviews 10 to test the hypotheses. The result shows that CPO Price and CPO Production have a positive and significant impact towards CPO Export Sales and CPO Export Tax Rates has no significant impact towards CPO Export Sales. The result has showed and confirmed that this kind of research model is acceptable. According to the results, the CPO corporations should focus more on their sales during the period when the CPO prices are below 750 US Dollar in addition to no export tax will be imposed on the sales of CPO during that period.