<![CDATA[ABSTRACTThe purpose of this study is to find out and analyze the effect of tax planning, deferred tax expense and audit quality on earnings management. The population of this research is the automotive and component sub-sector manufacturing companies listed on the Stock Exchange in 2013-2017. The sample method used in this study is purposive sampling with a total of 32 financial statements obtained. Based on the results of multiple linear regression tests assisted by the SPSS 19.0 program, the first hypothesis shows a significant effect on earnings management. The second hypothesis shows that the deferred tax expense does not affect earnings management. The third hypothesis shows that audit quality has a negative effect on earnings management.Keyword : earnings management; tax planning; deferred tax expense; audit qualityABSTRAKPenelitian ini bertujuan untuk menemukan dan menganalisis pengaruh perencanaan pajak, beban pajak tangguhan, dan kualitas audit terhadap manajemen laba. Populasi riset ini adalah perusahaan-perusahaan manufaktur dalam sub-sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2013-2017. Metode pengambilan sampel adalah purposive sampling dengan total 32 laporan keuangan. Hasil analisis multiple linear regression menggunakan Program SPSS 19.0 menunjukkan pengaruh perencanaan pajak yang signifikan terhadap manajemen laba. Sedangkan beban pajak tangguhan tidak mempengaruhi manajemen laba. Sementara itu, kualitas audit memiliki pengaruh negatif terhadap manajemen laba.Kata kunci: manajemen laba; perencanaan pajak; beban pajak tangguhan; kualitas audit]]>
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