INFLUENCE OF INSTITUTIONAL OWNERSHIP AND UTILIZATION OF TAX HAVEN TO THIN CAPITALIZATION

Abstract

This study aims to find out the influence of instituonal ownewrship and utilization of tax haven and  with Thin capitalization. Sample in this study is 21 with criterias: manufacturing companies  in indonesia stoct exchange for the periode 212-2016. Analysis were conducted byusing multiple regression analysis. The result shows that  instituonal ownweship has negative influence on thin capitalization, while the utilization of tax haven has no  significant influence on thin capitalization.