for example, let’s make package qtbase-abi-fake:

cd /tmp
mkdir -p qtbase-abi-fake/DEBIAN
mkdir -p qtbase-abi-fake/usr/lib/qtbase-abi-fake
touch qtbase-abi-fake/usr/lib/qtbase-abi-fake/nothing.txt

Create file qtbase-abi-fake/DEBIAN/control with following contents:

Package: qtbase-abi-fake
Version: 5.9.5
Section: custom
Priority: optional
Architecture: all
Essential: no
Installed-Size: 1024
Maintainer: 
Description:   
Provides: qtbase-abi-5-9-5

Build and install:

dpkg-deb --build qtbase-abi-fake
apt install ./qtbase-abi-fake.deb