<![CDATA[Taxpayers will certainly try to minimize their tax payments. The tax planning undertaken must comply with the tax regulations. The aim of this study is to determine the most appropriate tax planning at PT X. The findings of PT X is that the company has done a good tax planning. However, PT X tax planning can still be optimized. This research is an applied research with qualitative methods to provide a recommendation so that PT X can optimize the tax planning which has an impact on the payment of minimized tax income. The data from this research was obtained from PT X, an automotive batteries manufacturer based company. The strategies proposed by the author to optimize PT X's tax planning is by using a postpaid system for employee’s mobile phones, proving that director’s cars are used solely for operational activities, listing nominative lists related to promotional expenses in accordance with tax regulations, acquiring leased assets, averaging supply methods, and increasing the tax regulations knowledge. This strategy resulted in tax savings of Rp. 51,098,576. Tax savings can be used by the company to perform other operational activities.]]>
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