PENGARUH PENGHINDARAN PAJAK DAN KEPEMILIKAN INSTITUSIONAL TERHADAP BIAYA UTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020

The aim of this research is to test about tax avoidance and institutional ownership towards cost debts manufacture firms in partial simultaneously registered Bursary Effect Indonesia (BEI) 2016-2020. population 193 companies. study are manufacturing companies listed on the Stock Exchange (IDX) for 2016-2020 period, totaling number samples used were 15 5 years as many 75 using purposive sampling method. data processing program uses SPSS (Staticical Product Service Solution) version 25. analytical method classical assumption test, multiple linear regression coefficient determination (R2), (t-test) simultaneous (F test). results show that variable has a positive significant effect debt while evasion have IDX 2016-2020.Keywords: Cost Debt, Tax Avoidance Institutional Ownerships.