<![CDATA[ABSTRACT This research aims to examine the effect of tax avoidance, deferred tax expense and deferred tax assets on earnings management in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during period 2016 until 2020.Earnings management under study is measured by using discretionary accruals policy information. The sampling method used in this study was purpose sampling and obtained a sample of 75 companies based on certain criteria. The data analysis technique used multiple linear analysis. Based on the results of statistical tests, it shows that tax avoidance has no significant effect on earnings management. deferred tax expense has a positive and significant effect on earnings management. Deferred tax assets have a significant positive effect on earnings management and tax avoidance, deferred tax expense and deferred tax assets simultaneously affect earnings management. Keywords: Earnings Management; Tax Avoidance; Deferred Tax Expense; Deferred Tax Assets. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh penghindaran pajak, beban pajak tangguhan dan aset pajak tangguhan terhadap manajemen laba pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Manajemen laba yang diteliti diukur dengan menggunakan informasi kebijakan akrual (discretionary accruals). Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purpose sampling dan memperoleh sampel sebanyak 75 perusahaan berdasarkan kriteria tertentu. Teknik analisis data menggunakan analisis linier berganda. Berdasarkan hasil pengujian statistik, menunjukan bahwa penghindaran pajak tidak memiliki pengaruh signifikan terhadap manajemen laba. beban pajak tangguhan berpengaruh positif dan signifikan terhadap manajemen laba. aset pajak tangguhan berpengaruh positif signifikan terhadap manajemen laba dan penghindaran pajak, cbeban pajak tangguhan dan aset pajak tangguhan secara simultan berpengaruh terhadap manajemen laba. Kata Kunci: Manajemen Laba; Penghindaran Pajak; Beban Pajak Tangguhan; Aset Pajak Tangguhan.]]>
