This study aims to find empirical evidence of differences in accrual earnings management and real earnings management between companies that get tax discount facility and those that do not in the LQ45 Index in Indonesia. The population of this study is all companies registered in the LQ45 Index from 2014 to 2018.The hypothesis is tested using the Mann Withney Test. Based on the results of this study, there is no difference in accrual earnings management or real earnings management between companies that get tax discount facility and those that do not in the LQ 45 Index. It happens because companies registered in the LQ45 Index are 45 companies that are highlighted by investors and other stakeholders. The companies are encouraged to maintain the trust of investors and other stakeholders.