@thesis{thesis, author={Fauziah Nurul}, title ={Pengaruh Tax Avoidance Terhadap Cost Of Debt Dan Nilai Perusahaan Pada Perusahaan Manufaktur}, year={2014}, url={http://repository.ibs.ac.id/750/}, abstract={The aim of the research is to analyze tax avoidance behavior to cost of debt and firm value. The research used the sample manufacturing firms in Indonesia Stock Exchange for period 2010-2012. Panel data analysis is used in this research The result that show: (1) tax avoidance had negative and not significant influence to cost of debt; (2) tax avoidance had a positive influence to firm value. Keywords: Tax Avoidance , Cost Of Debt, firm value, Size, leverage.} }