PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT (Studi Empiris pada Perusahaan Manufaktur yang Listed di BEI)

The purpose of this study was to analyze the influence of tax avoidance towards debt cost at manufacture company listed in IDX during 2016. This study applied secondary data, financial report of related company. This study also applied purposive sampling technique. The sample of this study was 65 from 144 companies. The data were analyzed by using simple linear regression and SPSS analysis. The results of the study showed that tax avoidance significantly positive influenced debt cost. It occurred due to the company prefer additional debt to developing business line and paying tax