This study aims to find the meaning of tax planning and how Indonesian tax advisers do it. The method used is a phenomenological approach, carried out on a tax adviser who has worked for fifteen years and has served as a partner. The results of the research are that there are three meanings of tax planning for tax advisers, namely: first, tax planning is defined as an opportunity provided by the government to be utilized by taxpayers; Second, correct tax planning is to comply with all tax rules; the three tax planning is not a mistake. How Indonesian tax advisers carry out tax planning is explained in four ways, namely: first, complying with all tax regulations; second, conducting a tax diagnostic review, third, avoiding a tax audit; and fourth, if the audit cannot be avoided, then give the findings to the tax examiner. The Indonesian tax adviser's perception of the tax examiner is that the tax examiner finds fault with the taxpayer: the tax examiner is unfair; tax inspectors frighten taxpayers; tax auditors are under pressure from their superiors to make tax corrections; tax auditors are pursuing tax payment targets and are impressed that there should be audit findings.