This study aims to analyze the effect of tax planning, deferred tax burden, and company size on earnings management. The object of this research is manufacturing companies in the consumer goods industry which are listed on the Indonesian stock exchange for the period 2015-2018. The data used in this research are data based on annual financial reports obtained through the website www.idx.co.id. The sampling method using purposive sampling, there are 10 samples from a total of 57 populations. Methods of data analysis using multiple regression. The results of this study indicate that tax planning and company size have a positive and significant effect on earnings management while the deferred tax expense has no effect on earnings management. The results also show that tax planning, deferred tax expense, and company size simultaneously affect earnings managemen
