Tujuan Penelitian: Penelitian dilakukan bertujuan untuk menguji pengaruh beban pajak tangguhan, ukuran perusahaan dan ukuran perusahaan dan profitabilitas terhadap manajemen laba parusahaan manufaktur sektor Basic Material, Consumer Cylical, Consumer Non Cylical, Health Care, dan Industrial yang terdaftar di Bursa Efek Indonesia tahun 2018-2023.Metode Penelitian: Teknik penentuan sampel menggunakan metode purposive sampling dengan jumlah sampel 91 perusahaan dengan periode pengamatan 6 tahun, sehingga data diolah sebanyak 546 data. Analisis data dilakukan dengan analisis statistik deskriptif, sementara uji hipotesis dianalisis dengan regresi linier berganda dengan menggunakan alat bantu software SPSS 25.Originalitas: Penelitian ini menawarkan kontribusi baru dalam bidang akuntansi perpajakan dengan mengeksplorasi interaksi antara beban pajak tangguhan, ukuran perusahaan, dan profitabilitas dalam konteks manajemen laba di Indonesia.Hasil Penelitian: Hasil penelitian ini menemukan hasil beban pajak tangguhan dan profitabilitas berpengaruh terhadap manajemen laba, sedangkan ukuran perusahaan tidak memiliki pengaruh terhadap manajemen laba.Implikasi: Penelitian ini memiliki implikasi pada perkembangan ilmu akuntansi, berlanjut pada penghindaran pajak.Research Objective: This study aims to determine the effect of deferred tax burden, company size and company size and profitability on earnings management in manufacturing companies in the Basic Material, Consumer Cyclical, Consumer NonCyclical, Health Care, and Industrial sectors listed on the Indonesia Stock Exchange in 2018-2023.Research Method: The sampling method was carried out using the purposive sampling method. The samples obtained were 91 companies with an observation period of 6 years, so that the amount of data for this study was 546 data. The data analysis technique used was descriptive statistical analysis. Hypothesis testing was tested using multiple regression analysis using SPSS 25 software.Originality/Novelty: This study offers a new contribution to the field of tax accounting by exploring the interaction between deferred tax expense, firm size, and profitability in the context of earnings management in IndonesiaResearch Results: The results of this study indicate that the variables of deferred tax burden and profitability have an effect on earnings management, while the variable of company size has no effect on earnings management.Implications: This study has implications for the development of accounting science, continuing on tax avoidance