This research aims to test the effect of tax planning, ownership structure and deferred tax expense on earnings management. The dependent variable in this research is the earnings management, while its independent variables is tax planning, ownership structures and deferred tax expense. The population in this research is a manufacturing companies on the Indonesia Stock Exchange Period 2013-2016. The sampling in this research is purposive sampling method and it obtained 72 observation samples. The data analysis method used is multiple linear regression analysis method. The analysis results showed that tax planning affect significantly positive and institutional ownership affects negative significantly negative towards earnings management. Meanwhile, managerial ownership and deferred tax expense do not affect significantly towards earnings management.