Septian, A., U. A. . Hakim, P. . Wahono, and I. . Pahala. “The Analysis of the Implementation of Tax Planning to Optimize the Payment of Value Added Tax (VAT) Payable”. TOFEDU: The Future of Education Journal, vol. 4, no. 6, July 2025, pp. 2167-75, doi:10.61445/tofedu.v4i6.764.