Abstract:
This study aims to examine the effect of tax avoidance, changes in corporate tax rate, earnings quality towards cost of debt in manufacturing companies located in Indonesia and listed on the Indonesia Stock Exchange in 2017 until 2020. The samples were obtained using the purposive sampling method. In this study there were 51 company data with observation periods for 4 consecutive years. Then obtained 204 data used as samples. Multiple linear regression is used as an analytical model in this study. This study uses SPSS 25 software. The results found in this study show that tax avoidance has a significant negative effect on the cost of debt. Changes in corporate tax rate has no significant effect on the cost of debt. And earnings quality has a significant positive effect on the cost of debt.
