This research aimed to discover the tax planning implementation carried out at PT Angkasa Pura II Sultan Mahmud Badaruddin II Airport branch Palembang during the covid-19 pandemic in 2021 and 2022. This research method is descriptive comparative. Based on the result of the research, it states at PT Angkasa Pura II Sultan Mahmud Badaruddin II Airport branch after the tax planning implementation …