Abstract:
This study aims to examine the effect of tax avoidance, debt to asset ratio, and firm size on the cost of debt in manufacturing companies located in Indonesia and listed on the Indonesia Stock Exchange in 2016 until 2019. The samples were obtained using the purposive sampling method. In this study there were 73 company data with observation periods for 4 consecutive years. Then obtained 292 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 positive effect on the cost of debt. Debt to asset ratio has a significant positive effect on the cost of debt. And firm size has a significant positive effect on the cost of debt.
