The study aims to explain and prove the effect of tax planning and good corporate governance that effects firm value with earning management as moderation. This research methid used quantitative methods and the type of data used was the time series. The population in this study were 13 manufacturing companies listed on the Indonesian Stock Exchange in the automotive sector in 2013-2019. While the sample used the purposive sampling method, the number of companies that became the sample was 63. The data collection method used was secondary data with documentation techniques. The data analysis used classical assumption test, data analysis technique, and hypothesis test. Based on the results of statistical tests that have been carried out using the application SPSS v.24, that tax planning with good corporate governance has no effect on firm value. Meanwhile, the moderation between tax planning and firm value using earnings management also has no effect. In contrast to the moderation between good corporate governance and firm value, using earnings management has an influence. In addition, shareholders/principals will hope to have more supervision so that the management /agent is not easily opportunistic

Keywords : Tax Planning, Good Corporate Governance, Company Value and Earnings Management