This study aimed to empirically examine the effect of bonus plan, planning tax and dividen policy on earning management. The population of data is the entire food and beverage companies listed on the Indonesia Stock Exchange in the periode 2013 to 2017. this study used purposive sampling method to select sample from the population. Based on this method, sample of 35 food and beverage firms were obtained from the period 2013-2017. the result showed that bonus plan and planning tax has no positively affecting on earning management, while dividen policy negatively affecting on earning management.