<p>The author will conduct research on PT. X to find out how the Corporate Income Tax Planning is carried out by PT. X and what is the most appropriate strategy to use to save on income tax costs of PT. X<br />This research uses descriptive analysis method. Data obtained by the method of literature, documentation, and interviews. This research was conducted at PT X which is located in Serpong, Tangerang during April to June 2021.<br />From this research, it is known that there are 2 types of strategies that are focused on this tax planning, namely the Selection of Forms of Employee Welfare, Minimizing Non-Deductible Costs and Maximizing Fiscal Burden. The results of this study stated that after the tax planning at PT. X the income payable is lower, that is, the original tax payable was Rp. 146.345.000 after the tax was Rp. 142.086.250. The income tax was Rp. 4,258,750</p>