<![CDATA[This study aims to examine the impact of tax planning, gender diversity, and earning power on earnings management within mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Employing a quantitative approach , the research targets a population of 63 listed mining firms. Through purposive sampling, a final sample of 36 companies was selected, yielding 180 firm-year observations. Secondary data were gathered from official annual reports available on www.idx.co.id and corporate websites. Data analysis was conducted via multiple linear regression using SPSS Version 26. The simultaneous F-test confirms that the independent variables collectively affect earnings management (F = 43.230, p = 0.001) , with an Adjusted R Square test results value of 0.488, indicating that 48.8% of the variance in earnings management is explained by the model. The findings indicate that tax planning (B = 833, p = 0.022) and earning power (B = 0.793, p = 0.007) significantly influence earnings management , whereas gender diversity exhibits no observable effect (B = 0.677, p = 0.109). These empirical results suggest that regulatory bodies such as the Financial Services Authority (OJK) and Directorate General of Taxes (DJP) should enhance surveillance on high-profitability mining firms and aggressive tax strategies, while capital market investors should evaluate board composition beyond symbolic gender representation to mitigate accounting discretion risks]]>
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