INSTITUTIONAL OWNERSHIP MEMODERASI HUBUNGAN TAX HAVEN COUNTRY, MULTINATIONALITY DAN UKURAN KOMITE AUDIT PADA PRAKTIK THIN CAPITALIZATION

The peculiarity of dainty capitalization rehearses in Indonesia uncovered by the Directorate General of Duties and the Assessment Equity Organization is firmly connected with global exercises and unfamiliar interests completed by multiple thousand unfamiliar organizations in Indonesia and is assessed to make misfortunes the condition of as much as 11 million bucks consistently. This study means to inspect and investigate institutional proprietorship directing the connection between duty sanctuary nation, multinationality and review panel size on slender capitalization. The kind of examination utilized is quantitative acquainted. The populace in this study are organizations that are individuals from IDX SMC Fluid which are recorded on the Indonesia Stock Trade in 2018-2022 upwards of 60 organizations. Saturated sampling was used to select the sample for this study, which included 60 businesses over a five-year period. This resulted in a total of 285 observations. The information examination strategy utilizes board information relapse investigation with te help of Eviews form 12 as an estimating device. The outcomes show that expense shelter nation and multinationality emphatically affected Meager Capitalization, review panel size affected Slim Capitalization, institutional proprietorship directs the connection between assessment asylum nation, multinationality and Slight Capitalization,Institutional Possession debilitates the connection between Board of trustees Size Review with Flimsy Capitalization.