Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, Dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Barang Konsumen Primer Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020

The case of the Covid-19 pandemic for two years has had an impact, one which is economy both country, society and companies. Many companies have decreased revenue so that it directly affects profit, even some go bankrupt. So this condition can trigger emergence earning management actions carried out by company financial statements presented look good. number cases occur in due to practices, makes actors do various ways minimize payment corporate taxes. done reporting profits or are not too large, impact on lack tax payments.
 This research aims to: 1) To find effect Tax Planning Earnings Management primary consumer goods listed Indonesia Stock Exchange 2018-2020 period; 2) Deferred Expense 3) Managerial Ownership 4) Planning, Expense, simultaneously Earning period.
 method uses multiple linear regression analysis with quantitative methods. population study was 87 2018-2020. samples used 36 sample withdrawal using purposive sampling. data source secondary obtained from each company's annual report then processed SPSS version 26. Partial test results (Test t) show variable no Management, Management. Simultaneous F) all independent variables namely collectively affect Management.
 Keywords: Ownership,