This is a case study analyzing the factors that affect profitability. Factors affecting profitability in this study are fixed asset turnover. Secondary data was used taken from 2004 to 2013 financial statements. The method used in analyzing a relationship between the dependent and the independent variable was simple linear regression. Then the regression coefficient testing was carried out by using the t-test. The SPSS application was used to process the data. The results of data processing in this study show that there was a closeness between the relationship of fixed assets and return on assets at PT KAI, which is still low. The effect value of fixed asset turnover on ROA (Return on Assets) was 5.3%, while the remaining 94.7% was affected by other factors that are not included in the independent variable indicator of this study.