PSYCHOLOGY AND EDUCATION (2021) 58(1): 393-398 ISSN: 00333077 393 www.psychologyandeducation.net Influence Tax Avoidance, Company Size, Debt Ratio and Age against Debt Costs in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2017) Dipa Teruna Awaludin {dipateruna@civitas.unas.ac.id}, Universitas National, Jakarta, Indonesia. Kartini {hanafikartini@fe.unhas.ac.id}, Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia. Cepi Pahlevi {cepipahlevi@gmail.com}, Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia. Madris {madriskandar@gmail.com}, Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia. ABSTRACT The purpose of this research to obtain empirical evidence about the influence of tax avoidance, firm size, leverage and firm age on cost of debt in companies listed in Indonesia stock exchange year 2015-2017.The data used is secondary data and samples of annual report from 25 manufacturing company listed in Indonesian stock exchange year 2015-2017 use purposive sampling and data analyzed use statistical tests descriptive, the classic, assumption linear regression analysis multiple, and test a hypothesis. Data analyzed by using software Statistical Package for the Social Sciences version 24. The results of studies show that the variable tax avoidance significant impact on cost of debt, while variable of firm size, leverage and firm age no significant impact on cost of debt. Keyword: tax avoidance, firm age, leverage, firm age and cost of debt Article Received: 18 October 2020, Revised: 3 November 2020, Accepted: 24 December 2020 1 Introduction Indonesia as developing countries has the state chief one of the revenues, the taxation revenue. In accordance with law KUP (general rules of taxation) article 1 law no. 28 year 2017[9], which states that taxes and other fees are arranged in force for the state purposes regulations to public welfare .State income tax was the largest in the company .Companies must pay tax in accordance with the tariff set by the directorate general of taxes, which will be used for the country development. Best to judge a charge debt risk of tax evasion and benefits because banks usually becomes of long-term relationships with a borrowers and exclusive company have access to information. Characteristic the company is also included in factors influencing the cost of debt in this research (Permatasari, 2012)[11]. Characteristic first age of company, age able to illustrate company ability to companies survive in business. In addition creditor also could assess the situation company of leverage or the debt ratio, the ratio of the show as far as which the debt, funded (Van-Horne, 2012)[20]. The less the ratio of leverage the more also can small risk for a creditor to invested in the company. Size of company/size of firm is characteristic of the last company to be used in this study. Companies size are of large size assets of company. If the