<p><em>This study aims to examine the potential factors that are estimated to affect earnings management. The independent variable in this study is tax motivation, while the dependent variable is earnings management with firm size as the moderating variable.</em><strong><em> </em></strong><em>The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017 – 2019. The sampling used in this study was using the purposive sampling method. The company sample was obtained according to the purposive sampling method, so that it was in accordance with the model in the research. Samples were obtained from 38 manufacturing companies and collected 107 financial statement data as the object of research. The analytical methods used in this research are descriptive statistical analysis, classical assumption test, simple regression analysis, multiple linear regression analysis, moderated regression analysis, correlation test and hypothesis testing.</em><strong><em> </em></strong><em>The results show that tax motivation partially has a significant positive effect on earnings management. The results of the MRA study indicate that firm size cannot be moderated because it weakens the relationship between tax motivation and earnings management. Simultaneous research results from tax motivation, firm size, and moderating interactions affect earnings management simultaneously.</em><strong><em></em></strong></p>