Influence of Determined Tax Load, Tax Planning, and Profitability in Profit Management in The Company Manufacturing The Mining Sector, The Coal Sub Sector Listed on The Indonesia Stock Exchange Year

This study aims to analyze the effect of deferred tax expense, planning, and profitability on earnings management. The method used in sampling is using a purposive method. population this manufacturing companies mining sector listed Indonesia Stock Exchange (IDX) 2018-2020. Based established criteria, 11 have been obtained. indicates that expense variable does not affect management; planning affects management because variables Profitability has significant Coal Mining 2018-2020 period. Deferred Tax Expenses, Planning, simultaneously profit sub-sector Expenses no significantly for 2018 period 2020.