IJSRP, Volume 11, Issue 7, July 2021 Edition [ISSN 2250-3153]
Handryno, SE, BKP
Value Added Tax (VAT) which has the greatest potential is found in City X, in addition to contributing the largest tax by type of tax, it also has a high tax risk. Tax planning is an instrument capable of mitigating VAT tax disputes. This study was conducted to explain and analyze the mechanism or process of mitigating VAT tax disputes through tax planning. This research was conducted using a qualitative approach and data collection techniques through in-depth interviews. PT X is the cost of wearing a uniform to take legal the action can be in the form of filing an objection to the Directorate General of Taxes, but the result is rejected and an appeal is submitted to the tax court. The results of this study indicate that optimal tax planning can reduce the risk of high VAT by reducing the number of VAT disputes, and uniform costs can reduce gross income.