Taxes are one important source of revenue that will be used to finance the attempts to suppress or minimize the tax burden as small as possible is to apply tax planning. Tax planning is applied to minimize the amount of tax payments and to increase earnings / profits. One example that companies use in tax planning is tax planning to minimize the amount of Value Added Tax (VAT). The purpose of this study was to determine the tax planning (tax planning) is appropriate in order to carry out the efficiency of the payment of Value Added Tax as well as to minimize the amount of VAT due for the achievement of tax savings. The method used in this research is qualitative descriptive method. This method is a scientific way to obtain valid data with the aim of being able to be found, developed, and proven according to certain knowledge so that in turn it can be used to understand, solve, and anticipate problems. Based on the results of the study, the data concluded that the application of value added tax of PT Putra Tunggal Sakti has been quite good with never delayed in reporting and deposit value added tax. However, in crediting the input tax invoices are still less effective and needs to be improved in order to avoid underpayment that is too high.