This study aims to examine income smoothing using loan loss provision (PPAP) in islamic banking in Indonesia. The sample of this research is sharia banks in Indonesia period 2010-2013. Dependent variable in this research is PPAP and independent variable is financing, non performing finance (NPF), earning before tax (EBT) and sharia supervisory board (DPS). Data analysis using multiple regression. The result of the research has been done, using normal distributed data, there is no multicolinearity, no autocorrelation and no heterokedastisitas, then concluded. Total financing has a positive effect on income smoothing. Non performing financing (NPF) has no effect on income smoothing. Earning before tax (EBT) has a positive effect on income smoothing. Sharia supervisory board (DPS) has a negative effect on income smoothing.