The purpose of this study is to examine the effect of tax avoidance and good
corporate governance on the cost of debt. The population in this research is
Property and Real Estate Sector Companies listed on BEI during 2012-2016. The
Independen variables in this study are Tax Avoidance, Independent Commisioner,
Managerial Ownership, Institutional Ownership, and Audit Commitee. While
Dependent variable is Cost of Debt. Sampling was done by purposive sampling
method. The analysis technique used are Descriptive Statistics test, Classic
Assumption Test, Multiple Linear Regression Test, and Goodness of Fit Test. The
results showed that tax avoidance proxied by ETR negatively affect the cost of
debt and managerial ownership positively affect the cost of debt, while
Independent Commisioner, Institutional Ownership and Audit Committee has no
significant effect on Cost of Debt.