One way to minimize risk is insurance. An insurance is a company engaged in risk transfer. Thus, when there is a risk occurs, the loss experienced can be borne by the company.This research aims at knowing the effects of premium, tabbaru fund, and Risk Based Capital (RBC) on the income of sharia insurance companies in Indonesia. The data of this research were secondary data in the forms of time series and cross section. The obtained data were analyzed using estimation model of Generalized Method of Moment (GMM) Arellano-Bond using Stata 13 application. The findings show that premium significantly affects the income of sharia insurance companies in Indonesia, while tabbaru fund and Risk Based Capital (RBC) have no effect on the income of sharia insurance companies in Indonesia.