<p><em>The phenomenon of earnings management occurs in Indonesia, especially in companies that have been listed on the capital market. In order to attract the attention of investors, companies will beautify their profits through earnings management. This study aims to find the factors that occur in earnings management in infrastructure sector companies listed on the Indonesia Stock Exchange during 2017-2021. The research method used was descriptive verification method using a quantitative approach based on data obtained from 14 related companies listed on the Indonesia Stock Exchange. The analytical tool used is SPSS version 25. The results of the study state that tax planning and profitability both partially and simultaneously do not affect earnings management. With a determination value of 1%, it means that the two variables studied can only estimate a 1% change in earnings management, the rest from other factors outside the study.</em></p>