Determinan Perencanaan Pajak Perusahaan Pertambangan di Indonesia

This research aims to determine the effect of corporate governance as measured by institutional ownership, the proportion of independent commissioners, audit committee, and board of director also solvability, profitability, company size, growth opportunity, and capital intensity ratio on tax planning. The population in this research were all mining companies listed on Indonesia stock exchange for the 2015-2018 with the sampling technique used was purposive sampling. This type of research was causal associative, with data analysis method, namely confirmatory factor analysis and then continued with multiple regression analysis. The result of the factor test indicate that the audit committee is not a determinant of tax planning. Based on the results of regression analysis shows that simultaneously, institutional ownership, the proportion of independent commissioners, board of directors, solvency, profitability, company size, growth opportunity, and capital intensity ratio have an effect on tax planning. While partially, the results of the study indicate that institutional ownership, profitability, growth opportunity, and capital intensity ratio can be determinants that affect corporate tax planning. Meanwhile, the proportion of independent commissioners, board of directors, solvency, and company size partially not influence the company to do the tax planning. From results of this research, the government is expected will pay more attention to the grey area that can be used by companies as a gap to reduce tax payments which results in reduced state revenues.

THE EFFECT OF LIQUIDITY, CAPITAL INTENSITY, AND INVENTORY INTENSITY ON TAX AVOIDANCE

This study aims to examine the effect of liquidity, capital intensity, and inventory intensity on tax avoidance with leverage and profitability as control variables. Tax avoidance was measured by Effective Tax Rate (ETR), liquidity was measured by current ratio, capital intensity was measured by capital intensity ratio, inventory intensity was measured by inventory intensity ratio, leverage was measured by Debt to Equity Ratio (DER), and profitability was measured by Return on Assets (ROA). The population in this study are all manufacturing sector companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sampling technique used is purposive sampling method and obtained as many as 106 data samples. The analytical method used is multiple linear regression.

Crystallite size of the graphitic phase in soot ink based on historic recipe: A potential dating tool for old manuscripts

In this paper, we report the crystallite size of the graphitic phase observed in a soot ink sample prepared based on an original Ottoman recipe in the 18th century for the first time. Intensity ratio of the D and G bands that were observed at 1384 and 1609 cm-1 respectively, revealed that the crystallite size is 24.33 nm. This corresponds to a carbon phase between graphitic and well graphitic stage. We strongly believe that this could be further used particularly for dating purposes by investigating carbon-black pigments which we have not encountered its consideration in the literature for mainly manuscripts. Here, we especially propose using the Tuinstra-Koenig relationship together with the consideration of D and G band profiles to derive the crystallite size of the graphitic phase observed in soot ink and other various carbon-black inks for the purpose of manuscript dating.

Spatial distribution of HOCN around Sagittarius B2

HOCN and HNCO abundance ratio in molecular gas can tell us the information of their formation mechanism. We performed high-sensitivity mapping observations of HOCN, HNCO, and HNC18O lines around Sagittarius B2 (Sgr B2) with IRAM 30m telescope at 3-mm wavelength. HNCO 404-303 and HOCN 404-303 are used to obtain the abundance ratio of HNCO to HOCN. The ratio of HNCO 404-303 to HNC18O 404-303 is used to calculate the optical depth of HNCO 04-303. The abundance ratio of HOCN and HNCO is observed to range from 0.4% to 0.7% toward most positions, which agrees well with the gas-grain model. However, the relative abundance of HOCN is observed to be enhanced toward the direction of Sgr B2 (S), with HOCN to HNCO abundance ratio of ∼ 0.9%. The reason for that still needs further investigation. Based on the intensity ratio of HNCO and HNC18O lines, we updated the isotopic ratio of 16O/18O to be 296 ± 54 in Sgr B2.