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