Tax is the main source of revenue for state financing activities. Tax is a very important sector for the source of country revenues because tax contribution has a larger portion than other sources of income (non-tax) for the country. For a country , the greater amount of tax received will be better for the country finance while the lesser amount of tax received will cause difficulty for the government in paying all the country’s expenditures. The objective of this research is CV.Warna Indah Nusantara which is located at Jalan Bhayangkara No.448. CV. Warna Indah Nusantara is a distributor company with its business operates in selling goods to the consumer. The goods sold to the company are brush paint and painting. The research design used by the writer is qualitative method where the writer will analyze the purchase and sales transaction to know the input and output tax of the company. The purpose of this research is to find out how overpaid Value Added Tax can be minimized by implementing tax planning. One of tax planning methods is tax planning by using the different period of input tax and by increasing the sales in advance.