This study aims to examine the effect of profit sharing for DPK, Overhead costs, BI Rate,NPF, profit proxied by ROA, and FDR against the income of Islamic Commercial Bank Murabahah Margin in Indonesia. The sample in this study were 11 Islamic Commercial Banks that published financial statements from 2013 to 2016 as research samples based on purposive sampling method. The data used in this study is secondary data in the form of financial statements. Data analysis techniques used a classic assumption test: normality test, heteroscedasticity test, multicollinearity test, and autocorrelation test. Hypothesis test using multiple regression analysis. The partial results of the research show that the profit sharing variable has a positive and significant effect on murabahah margin income, Overhead costs have a negative and significant effect on murabahah margin income, the NPF has a negative and significant effect on murabahah margin income, the BI Rate does not affect murabahah, ROA margin income positive and significant effect on murabahah margin income, FDR does not affect murabahah margin income. The variable profit sharing for DPK, Overhead costs, BI Rate, NPF, profit proxied by ROA, and FDR have simultaneous or joint influence on murabahah margin income.