<p class="Style1"><em>The purpose of this research is to identifi</em><em>^,</em><em> the effect of deffered tax expense, tax </em><em>planning, and debt to equity ratio to the earnings management practices go public's </em><em>manufacturing companies. The data used in this research is secondary data datained </em><em>from financial statements of go public companies in Indonesia Stock Exchange during </em><em>2012-2014. The research sample using 57 manufacturing companies each year. The </em><em>sampling method used is purposive sampling. data analysis method used is quantitative </em><em>method with descriptive statistics, classic assumptions test and hypothesis test to </em><em>ident6 independent variables that influence the dependent variable. The result showed </em><em>that debt to equity ratio has an influence signifikan and positif on earnings </em><em>management practices. The deferred tax expense has no influence signifikan and positif </em><em>on earnings management practices. Tax planning no influence signifikan and negatif </em><em>on earnings management practices.</em></p>