<p><em>The purpose of this research was to examine the effect of deferred tax expense and tax planning on earnings management in <strong>Mining Companies Listed in Indonesia Stock Exchange in 2016 - 2019</strong>. The sample used in this research was obtained by using purposive sampling method and the regression model was tested by descriptive statistics analysis, multiple linear regression analysis, classic assumptions testing and hypothesis testing. The total population based on criteria within this research are 18 mining companies with total 72 annual report for data sample. The result of this research shows that deferred tax expense do not have any significant effect on earnings management and tax planning do not have any significant effect on earnings management. And simultaneously, deferred tax expense and tax planning do not have any significant effect on earnings management.</em></p><p><strong> </strong></p><p><strong><em>Keywords : </em></strong><em>deferred tax expense, tax planning, earnings management </em></p>