| Abstrak |
The study aims to determine the effect of tax planning and deferred tax expanse on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019.
The population in this study were 195 companies and the research sample was 67 companies within a period of 5 years. The sampling technique used in this
study is area (cluster) sampling (sampling by region). The data used is quantitative data sourced from secondary data, then the data collected is analyzed using descriptive analysis methods, classical assumption testing and hypothesis testing. Hypothesis testing in this study using multiple linear regression with T test and F test.
Based on the result of the study indicate that simultaneously tax planning and deffered tax expanse have a significant effect on earnings management. And the partial test result show that tax planning has a significant positive effect on earnings management and the deferred tax expanse has a significant negative effect on eranings management.
Keywords: Tax Planning, Deferred tax expanse, Earnings Management.
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