![]() Techniques for collecting data using observation and interviews. The type of research used is qualitative description, which explained between facts and data or information that has been obtained from the place of research.This research was conducted for two months from May 2019 to June 2019, at PT POS INDOENESIA (PERSERO) Makassar 90000. This study aims to determine the procedure for collecting value added tax (VAT) for package delivery services at PT POS INDONESIA (PERSERO) Makassar 90000. Managerial ownership has a negative effect on the cost of debt. Earnings management has a positive effect on the cost of debt. ![]() The results show that tax avoidance has a positive effect on the cost of debt. The test results of this study use multiple linear regression analysis. Data analysis techniques in this study are descriptive statistics, classical assumption test and multiple linear regression test. The data used is secondary data in the form of company's annual financial reports obtained from the Indonesia Stock Exchange (IDX). The research sample was taken with the object of manufacturing companies during 2016-2019, based on the purposive sampling method obtained by 20 manufacturing companies or 80 annual financial reports. The population used in this study is manufactures that have been listed on the Indonesia Stock Exchange (IDX) in 2016-2019. This study aims to examine the effect of tax avoidance (tax avoidance), earnings management, and managerial ownership on the cost of debt.
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