Setyaningsih, Eni Wahyu, and Rizki Indrawan. “Analysis of Tax Planning Implementation to Minimize Value Added Tax Load”. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), vol. 7, no. 1, Apr. 2023, pp. 1-8, doi:10.36555/jasa.v7i1.1940.