The Effect ofDebt Restructuring and Tax Avoidance on Cost of Debt with Growth as Moderating

ABSTRACT : Pandemic covid-19 makes limitation of company productivity, so it’s hard for company to paytheir debt. Creditors also provide various waivers, such as restructuring debt.The company’s efforts in increasingthe high trust of creditors will be low risk, so the company can improve the effectiveness of controlling actionthat is in company. The debt will increase the company’s expenses, but the company can finance it bycalculating the cost of its taxation. The purpose of this study was to obtain empirical evidence about the effect oftax avoidance, good corporate governance, and debt restructuring on the cost of debt with growth opportunity asa moderating variable during pandemic COVID-19. The objects of this research are the sectors of variousconsumption goods companies listed on the IDX for 2019–2021. The results of the study show that debtrestructuring has an effect on the cost of debt.Tax avoidance and growth have no effect on the cost of debt.

KEYWORDS :Debt Restructuring ;Tax Avoidance;Cost of Debt; Growth