Today's world has experienced developments mainly due to technological advances. In industry 4.0, various technological advances will be increasingly felt, especially in terms of digital technology. The development of digital technology allows data and information to be processed more quickly and well-integrated into an extensive collection known as big data. Therefore, the concept of big data is becoming more and more developed, especially in industry 4.0. The benefits of big data can also be

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... elt in various public policymaking, one of which is Taxation. Currently, Big data has been widely used in Indonesian Taxation. Big data makes it easier for tax authorities in Indonesia to carry out supervisory activities, extensification to provide services to taxpayers to achieve the main goal, namely optimal tax revenue. Big data and technology in industry 4.0 also influence tax planning. Tax planning is part of tax management which is very dependent on the availability of data and information. The availability of big data, especially in industry 4.0, will make data and information the basis for making tax planning easier to obtain. This condition, in the end, brought significant changes to the methods used and the makers of the tax planning itself.