<![CDATA[The research aims to examine the effect of Tax Management, Deferred Tax Assets and Free Cash Flow on Profit Management, the population of issuers in the Food & Beverage sub-sector on the Indonesian Stock Exchange for the 2020-2022 period. The research used quantitative data, multiple linear regression, purposive sampling method, obtained from 30 issuers for 3 years, sample 90 data and hypothesis testing using Eviews version 12, the results conclude that (1) Tax Management has no significant effect on Profit Management, (2) Deferred Tax Assets has a negative and significant effect on Profit Management and (3) Free Cash Flow has a negative and significant effect on Profit Management, (4) Tax Management, Deferred Tax Assets and Free Cash Flow simultaneously have a significant effect on Profit Management.]]>
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