Abstract: The purpose of this document is to examine whether the application of tax planning can simplify the taxation of corporate taxpayers. The writing method used is a descriptive method, meaning a method which collects, collects the data obtained then interpreted and analyzed to provide comprehensive information to easy-to-use problem solvers. The results of this writing should be in a position to provide information and feedback to PT Barapala so that the business can do tax planning to improve the efficiency of tax payments for maximum profit, But also within the context of tax regulations. The conclusion of this study is the implementation of tax planning by PT Barapala can rationalize the tax burden owing.