Taxes are the main source of country revenue. Each country makes the rules and provisions in imposing and collecting taxes in the country, which generally follows the principles or rules in taxation.The company in terms of financial management, trying to be able to make savings without breaking tax regulations. An effort to minimize the tax chargein case obey the tax regulations known as tax planning. Purpose - Research conducted by taxpayer, aims to determine the calculation of commercial income and taxable income is applied and to know the implementation of the commercial profit and taxable income as the basis for tax planning that can be done by the company. Method - In addition, the study method in this research is descriptive research with quantitative approach. This method is used to describe the state of the company in tax planning to increase the efficiency of income tax in a manner not contrary to the Constitution of the applicable tax. Result - Results from the study showed that tax planning is done quite well. By doing tax planning PT Payung Pusaka Mandiri can save tax of Rp 1,423,850.00 in 2012, Rp 3,946,944.00 in 2013 and Rp 277,478.00 in 2014.