This research aims to understand the influence of account receivable?s variable simultantly or partially and Inventory of Income before tax from Multi Sarana Persada Inc. in research period 2012-2015. The test was using Multiple Regression Analysis. The result shows that account receivable?s variable simultantly and inventory have an effect on income before tax. Account receivable?s variable has a significant effect on income before tax. However, the inventory?s variable does not affect  income before tax.