Background: Diabetes mellitus is a metabolic disease directly related to the onset of hyperglycemia, which occurs due to abnormalities in insulin secretion, insulin action, or both. Protein Tyrosine Phosphatase 1B (PTP1B) from insulin receptor signal transduction has a role in the pathogenesis of diabetes mellitus. Objective: To briefly present the distribution of genetic polymorphism of the PTP1B gene in diabetes mellitus patients taking insulin therapy. Method: A narrative review was conducted by collecting scientific journals in English from several leading platforms, such as PubMed, CrossRef, and Google Scholar, published from 2012 to 2023. Result: PTP1B can inhibit glucose transporter type 4 (GLUT4) activation in glucose uptake by cells, increasing glucose levels. The use of exogenous insulin becomes ineffective, and insulin resistance occurs. This study has limitations and needs additional prospective investigations to corroborate the findings. Conclusion: In some studies, PTP1B gene polymorphism in diabetes mellitus patients strongly correlates with insulin therapy. PTP1B gene polymorphism can cause insulin resistance because PTP1B and GLUT4 have the opposite effect.