Putri Wahyuni and Putri Sari Silaban 2022. Tax Planning and Tax Avoidance The Effect on the Value of Manufacturing Companies in the Food and Beverage Sub-Sector. Enrichment : Journal of Management. 12, 5 (Dec. 2022), 3849-3855. DOI:https://doi.org/10.35335/enrichment.v12i5.842.