Tax Planning Value Added Tax (Vat) and Article 4 (2) Tax on Income in Indonesia

The government’s goal of increasing revenue through taxation is contrary to the company’s as a taxpayer: reduce tax burden and increase profits while still complying with government regulations. This study aims determine how planning used cost VAT PPh Article 4(2) at PT. BAP 2013–2017 using qualitative research case approach. results show that implementation PPN article 4 (2) transfer land buildings, well buildings by avoiding violations, delaying input crediting, purchasing BKP VAT. Still, this has not been efficient due lack knowledge awareness paying taxes, causing losses IDR 3,340,314,823.