PENGARUH TAX AVOIDANCE TERHADAP COST OF DEBT DENGAN DEBT TO EQUITY RATIO SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia )

The purpose of this study is to test empirically the effect of tax avoidance on cos of debt with debt to equity ratio as a moderation variable, empirical study on property and real estate firms listed on the Indonesia Stock Exchange period 2016-2017. This research uses purposive sampling method for sample determination of 49 companies. The analysis method used was linear regression analysis and moderated regression analys analysis with SPSS version 23 program. The result showed that tax avoidance had positive effect on cost of debt, debt to equity ratio could strengthen the influence of tax avoidance on cost of debt