<![CDATA[This research aims to analyze the influence of liquidity, institutional ownership, and tax avoidance on debt costs, both partially and simultaneously. The research method used in this research is a quantitative method with a comparative causal research type. The number of samples for this research is 14 samples obtained using a purposive sampling method from 75 populations of consumer goods industrial companies listed on the Indonesia Stock Exchange (BEI) in 2017-2021. The data processing method uses multiple regression analysis with the SPSS 25 program. The research results show that liquidity has a negative and significant effect on the cost of debt, institutional ownership has a negative and significant effect on the cost of debt, and tax avoidance has a negative and significant effect on the cost of debt. Based on the F test, all independent variables, namely liquidity, institutional ownership, and tax avoidance, show a joint influence on the dependent variable, namely the cost of debt. Based on the results of the analysis, both partially and simultaneously liquidity, institutional ownership, and tax avoidance have a significant influence on the cost of debt in consumer goods industrial companies listed on the IDX in 2017-2021]]>
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