Companies in reducing the burden of value added tax (VAT) can use tax planning as a method that is often used. This study aims to determine the effect of tax planning on the VAT burden in companies whether it can take place effectively or not. This research method utilizes Systematic Literature Review (SLR), namely analysis of journals in the last 10 years. The results of the study show that there is a positive and effective effect of tax planning in companies so that they can minimize the VAT burden, but there are also companies that have not been effective in implementing tax planning. For this reason, it is hoped that companies in carrying out tax planning must understand and know more about taxation, especially tax regulations so that they can minimize the company's tax burden without having to do it illegally.

Keywords : Tax Planning, Value Added Tax Burden, Systematic Literature Review