<![CDATA[Study this aim for know how the effect of large positive book tax difference (LPBTD) and large negative book tax difference (LNBTD) on earnings management on the company sector manufacturers listed on the Indonesia Stock Exchange for the 2016-2020 period. The factors tested in study this are LPBTD and LNBTD as variable independent, meanwhile earnings management as variable dependent. Method studies this use method study verification. Population in study this is company sector manufacturers listed on the Indonesia Stock Exchange for the 2016-2020 period, totaling 178 companies. Determination technique sample used in study this is non-probability sampling with purposive sampling method, so total sample as many as 70 companies. Data analysis used in study this is analysis multiple linear regression using SPSS Version 25.00. Research results showing that LPBTD and LNBTD have an effect to earnings management. Besides that, magnitude influence of LPBTD and LNBTD in give contribution influence to earnings management by 41.3%]]>
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