The Indium tin oxide (ITO) films were deposited on CR39 substrate using DC magnetron sputtering. ITO thin films deposited at room temperature because CR39 substrates its glass-transition temperature of is $130^{circ}C$. ITO thin films used bottom and top electrode and for organic thin film transparent transistor.(OTFT) ITO thin film electrodes electrical properties and optical transparency properties in the visible wavelength range (300 - 800 nm) strongly dependent on volume of oxygen percent. For the optimum resistivity and transparency of ITO thin film electrode achieved with a 75 W plasma power, 10 % volume of oxygen and a 27 nm/min deposition rate. Above 85 % transparency in the visible wavelength range (300 - 800 nm) measured without post annealing process and $9.83{times}10{-4}{Omega}cm$ a low resistivity was measured thickness of 300 nm.