<![CDATA[Earnings management is an approach that allows managers to increase or decrease stated earnings from actual earnings by utilizing the flexibility of accounting standards and procedures. This approach is intended to make the company's financial performance appear more favorable to stakeholders who are interested in the company's performance and condition. This results in the financial information no longer accurately reflecting the actual situation and affects the quality of financial statements. This study aims to determine the effect of financial distress, tax planning, deferred tax assets, deferred tax liabilities, and deferred tax expenses on earnings management. The study population consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2023, totaling 228 companies. The sample criteria used in this study are as follows: 1) Manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023, 2) manufacturing companies that earned profits or did not report losses in 2021-2023, and 3) manufacturing companies with adequate data on the variables required in the study, resulting in a sample of 42 companies. The sample collection method used purposive sampling. The analytical tool in this study was multiple linear regression. The results of this study indicate that the variables of financial distress, deferred tax assets, deferred tax liabilities, and deferred tax expenses affect earnings management, while the variable of tax planning does not affect earnings management.]]>
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