Septian, Anggi, Utsman Abdul Hakim, Puji Wahono, and Indra 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 4, no. 6 (July 3, 2025): 2167–2175. Accessed July 13, 2025. http://journal.tofedu.or.id/index.php/journal/article/view/764.