PENGARUH TAX AVOIDANCE DAN KEPEMILKAN INSTITUSIONAL TERHADAP COST OF DEBT PADA PERUSAHAAN MAKANAN DAN MINUMAN

This study aims to examine the effect of Tax Avoidance and Institutional Ownership on Cost Debt in food beverage sub-sector manufacturing companies listed Indonesian Stock Foam for 2016-2019 Period. The research methodology used is quantitative methods data source comes from secondary obtained Indonesia Exchange. sampling technique purposive method with annual period 2016 2019. analysis was multiple linear regression by conducting normality tests, classical assumption tests (multicollinearity test, autocorrelation heteroscedasticity test) hypothesis testing. using T test partial coefficient F significance together a level 5%. results this indicate that partially independent variables have significant negative IDX 2016-2019. Meanwhile, simultaneously consisting