The purpose of this research is to examine the influence of income shifting strategy to tax haven country utilization. The dependent variable is tax haven country utilization and the independent variable was income shifting strategy proxied by multinational, transfer pricing, thin capitalization, and intangible asset. The samples are 32 manufacturer basic and chemical industry sector companies listed in Indonesia Stock Exchange from, 2015-2017. The analysis method is data panel regression by using Eviews 7.The result of this research shows that income shifting which is proxied by multinationality and transfer pricing have positive influence to tax haven country utilization is evidenced by the p-value of 0.0164 and the p-value transfer pricing of 0.0164 , while income shifting strategy which are proxied by thin capitalization and intangible asset have no significant influence to tax haven country utilization indicated p-value respectively 0.0763 and 0.7484.