| Summary: | Tax planning is the first step in tax management. Tax management itself is a means to fulfill tax obligations correctly, but the amount of tax paid can be reduced to a minimum to obtain the expected profit and liquidity. Tax planning aggressive ones are very dangerous and can erode the tax base. The taxation system in Indonesia that is now being used is a development of the system that was originally carried out since the development of the manufacturing industry. For legal certainty for both taxpayers and the government, provisions regarding tax planning, tax avoidance, and anti tax avoidance in the form of Specific Avoidance Rule (SAAR) and General Anti Avoidance Rule (GAAR) must be clearly and detailed in the provisions of legislation - tax invitations, both for formal provisions, which are related to sanctions, as well as in the material provisions.
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