The Role of Independend Commisioners in Moderating the Effect of Profitability, Company Size and Company Risk on Tax Avoidance

The purpose of this study was to determine and analyze the the role of Independent Commissioners in moderating the effect of profitability, company size, and company risk on tax avoidance in manufacturing companies on the Indonesia Stock Exchange period 2016-2018 with a total of 77 companies. The sampling technique in this study used a purposive sampling technique with a total observation are of 231 firm-years. With multiple regression analysis, this research showed that the Company’s Profitability and Risk had a significant positive effect on Tax Avoidance, while Company Size did not have a significant effect on Tax Avoidance. The Independent Commissioners succeeded in weakening the positive influence of profitability and company risk on tax avoidance.This research succeeds in proving that as a component of the corporate governance mechanism, the Independent Commissioner has a role in supervising managerial decisions, including tax decision.

Profitabilitas sebagai Pemoderasi Pengaruh Pertumbuhan Perusahaan pada Nilai Perusahaan

This study aims to prove empirically the effect of companies growth to companies value with profitability as moderating. This study done at manufacturing companies in consumer goods sector that listed on the IDX. Sample were selected using with non-probability sampling method with purposive sampling technique. Total observation on this study is 60 observations for period 2015-2017. Analysis technique that used is Moderated Regression Analysis (MRA). The result of this study show companies growth and profitability doesn’t affect companies value. Profitability didn’t capable to moderating companies growth in affecting companies value. Keywords: Companies Value; Companies Growth; Profitability.

Importance of medication adherence in treatment needed diabetic retinopathy

We aim to investigate the role of medication adherence history in treatment needed diabetic retinopathy (TNDR). We conducted a retrospective nested case–control study using 3 population-based databases in Taiwan. The major one was the 2-million-sample longitudinal health and welfare population-based database from 1997 to 2017, a nationally representative random sample of National Health Insurance Administration enrolled beneficiaries in 2010 (LHID2010). The national death registry and national cancer registry were also checked to verify the information. The outcome was defined as the TNDR. The Medication possession ratio (MPR) was defined as the ratio of total days of diabetes mellitus (DM) medication supply divided by total observation days. MPR ≥ 80% was proposed as good medication adherence. The association of MPR and the TNDR was analyzed. Other potential confounders and MPR ratio were also evaluated. A total of (n = 44,628) patients were enrolled. Younger aged, male sex and patients with less chronic illness complexity or less diabetes complication severity tend to have poorer medication adherence. Those with severe comorbidity or participating pay-for-performance program (P4P) revealed better adherence. No matter what the characteristics are, patients with good MPR showed a significantly lower likelihood of leading to TNDR after adjustment with other factors. The protection effect was consistent for up to 5 years. Good medication adherence significantly prevents treatment needed diabetic retinopathy. Hence, it is important to promote DM medication adherence to prevent risks of diabetic retinopathy progression, especially those who opt to have low medication adherence.

Combined lensed estimator to probe the post reionization H i power spectrum

In the post-reionization era, the baryons assembled into the protogalaxies and eventually the present population of the galaxies evolved through merger and evolution. In this work, we discuss a possible probe of the statistical distribution and evolution of the H i density in the post reionization era. We introduce an estimator of the H i power spectrum from the post reionization universe by observing it through the strong gravitational lenses by the nearby galaxy cluster. We also analytically calculate the uncertainties associated with the estimates of the post-EoR power spectrum for the discussed estimator. We access the efficacy of this estimator in the context of 19 galaxy clusters for which the lensing potential has been estimated earlier by various authors. We find that by combining the lensed power spectrum through eight of these cluster lenses, it is possible to estimate the post-reionization H i power spectrum at five-sigma significance for angular multipoles <4000 for a uGMRT observation of 16 MHz bandwidth from redshifts of 1.25, 1.5 with a total of 400 hours of observation. With the same setup, for a redshift of 3.0, we need 200 hours of total observation time. The estimator also suppresses the diffused galactic foreground, though, the latter is still a dominant contributor to the overall signal and hence need to be estimated and mitigated. We discuss the merits and demerits of the estimator.

PENGARUH INDIKATOR FUNDAMENTAL PASAR TERHADAP STRUKTUR MODAL

This research aims to analyze the influence of earning per share (EPS), growth opportunity and business risk against capital structure on property companies listed on the Indonesia Stock Exchange. The population in this research was 60 companies that had been ‘go public’ and their shares were listed on the Indonesia Stock Exchange from 2015 to 2018. After the selection was done using a purposive sampling method, a sample of 15 companies was obtained from 2015-2018 so that the total observation of this research is 60. The data used is secondary data and the analytical method used is multiple linear regression analysis. The result of this is partially earning per share is significant negative effect against capital structure, while growth opportunity and business risk is not effect against capital structure. The result of the research simultaneously show earning per share, growth opportunity, and business risk has not effect against the capital structure.

PENGARUH AGRESIVITAS TRANSFER PRICING, PENGGUNAAN NEGARA LINDUNG PAJAK, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PENGHINDARAN PAJAK

<p><em>This study examined the effect of transfer pricing aggressiveness, tax heaven, and institusional ownership on tax avoidance with tax audit as moderating variabel. The research object used 65 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2019 period, so the total observation is 325 samples. The results show that transfer pricing aggressiveness has a positive effect and institutional ownership has a negative effect on tax avoidance, while tax heaven has no effect on tax avoidance. In addition, moderation in tax audits is able to weakens the positive effect of transfer pricing aggressiveness on tax avoidance. However, tax audits does not weaken the positive effect of tax heaven and does not strengthen the negative effect of institutional ownership on tax avoidance.</em></p>

Plant diversity, structure and composition of vegetation around Barumun Watershed, North Sumatra, Indonesia

Rambey R, Susilowati A, Rangkuti AB, Onrizal O, Desrita, Ardhi R, Hartanto A. 2021. Plant diversity, structure and composition of vegetation around Barumun Watershed, North Sumatra, Indonesia. Biodiversitas 22: 3250-3256. Watershed ecosystem plays an important role in water and soil conservation which is supported by vegetation around watershed. As such, vegetation analysis is beneficial to assess the current state of watershed vegetation and monitor future changes. Barumun Watershed, located in South Labuhanbatu District, North Sumatra Province, Indonesia, is under threat due to habitat degradation and land conversion for plantation and agriculture. This research aimed to investigate the diversity, structure and composition of vegetation in the Barumun River including its smaller streams (rivulets). Data were collected using a combination of line transect and quadratic plots arranged systematically. The total observation plots were 48 plots, consisting of 24 plots in Barumun River, 12 plots in Tasik Rivulet and 12 plots in Titi Kembar Rivulet. The results documented a total of 51 plants in the studied sites in Barumun Watershed in which 37 species were found in Barumun River, 20 species in Tasik Rivulet and 17 species in the Titi Kembar Rivulet. Plant species consisted of several habitus including herbs, palms, shrubs, climbers and trees. The trees consisted of 22 species (43.13%), herbs 22 species (43.13%), climbers 3 species (5.88%), shrubs two species (3.92%), and palm two species (3.92%). The highest Importance Value Index (IVI) for tree community was recorded in the Barumun River from Hevea brasiliensis (108.28), followed by Cryptocarya sp. (123.24) in the Titi Kembar Rivulet. In addition, the highest IVI for pole, sapling, seedling, and shrub was recorded from Muntingia calabura (Barumun River), Nauclea orientalis (Tasik Rivulet), Psychotria viridiflora (Tasik Rivulet), and Calamus axillaris (Titi Kembar Rivulet), respectively. The plant diversity in Barumun Watershed was categorized from low to moderate level of richness.

Methods, challenges and benefits of a health monitoring programme for Norwegian Olympic and Paralympic athletes: the road from London 2012 to Tokyo 2020

ObjectiveTo describe the implementation of a health monitoring programme for Norwegian Paralympic and Olympic candidates over five consecutive Olympic and Paralympic Games cycles (London 2012, Sochi 2014, Rio de Janeiro 2016, PyeongChang 2018 and Tokyo 2020).MethodsAthletes were monitored for 12–18 months preparing for the games using a weekly online questionnaire (OSTRC-H2) with follow-up by physicians and physiotherapists, who provided clinical care and classified reported problems.ResultsBetween 2011 and 2020, 533 Olympic and 95 Paralympic athletes were included in the monitoring programme, with an overall response of 79% to the weekly questionnaire and a total observation period of 30 826 athlete weeks. During this time, 3770 health problems were reported, with a diagnosis rate of 97%. The average prevalence of health problems at any given time was 32% among Olympic athletes and 37% among Paralympic athletes. Acute traumatic injuries represented the greatest burden for Olympic team sport athletes, and illnesses represented the greatest burden for Olympic endurance and Paralympic athletes. On average, Olympic athletes lost 27 days and Paralympic athletes lost 33 days of training per year due to health problems.ConclusionConducting long-term health monitoring of Olympic and Paralympic athletes is challenging, particularly because athletes travel frequently and often relate to many medical providers. This programme has been implemented and improved within Team Norway for five Olympic and Paralympic cycles and during this time we believe it has helped protect our athletes’ health.

Perbandingan Perifiton pada Thalassia hemprichii dan Cymodocea rotundata di Perairan Teluk Awur, Jepara

Keanekaragaman jenis lamun dan struktur morfologi yang cukup besar pada Thalassia hemprchii dan Cymodocea rotundata memungkinkan ditumbuhi perifiton yang dapat meningkatkan produktivitas primer. Penelitian ini bertujuan untuk mengetahui kelimpahan perifiton pada T. hemprichii dan C. rotundata di Perairan Teluk Awur, Jepara. Penelitian dilaksanakan pada Bulan Juli 2020 menggunakan metode survei dan penentuan lokasi dipilih dengan menggunakan metode purposive random sampling, sedangkan metode pengambilan data lamun dengan metode line transect quadrant yang mengacu pada metode LIPI. Pengambilan daun lamun untuk pengamatan perifiton menggunakan metode sapuan daun yang selanjutnya diamati dengan menggunakan metode sensus yaitu pengamatan total dengan alat sedgwick rafter di bawah mikroskop. Nilai kelimpahan perifiton pada daun lamun T. hemprichii sebesar 27.635 ind/cm2. Sedangkan kelimpahan perifiton pada daun lamun C. rotundata sebesar 23.015 ind/cm2. Kelimpahan tertinggi perifiton terdapat pada jenis lamun Thalassia hemprichii, hal ini diduga karena Thalassia hemprichii mempunyai penampang daun yang lebih lebar. Perifiton yang mendominasi di Perairan Teluk Awur berasal dari Kelas Bacillariophyceae, diduga karena kelas ini memiliki kemampuan melekat pada substrat yang baik. Berdasarkan perhitungan Indeks Morisita maka diketahui bahwa sebaran perifiton di Perairan Teluk Awur didominasi pola sebaran mengelompok. Kelimpahan perifiton dengan kerapatan lamun di Perairan Teluk Awur memiliki hubungan cukup erat.The considerable diversity of seagrass species and morphological structures in Thalassia hemprchii and Cymodocea rotundata allows the growth of periphyton which can increase primary productivity. This study aims to determine the abundance of periphyton and its distribution patterns in the waters of Teluk Awur, Jepara. The study, which was conducted in July 2020, used a survey method and the location was selected using the purposive sampling method, while the seagrass data collection method used the line transect quadrant method which refers to the LIPI method. Seagrass leaves were collected for periphyton observations using the leaf sweep method, which was observed using the census method, namely total observation using the sedgwick rafter under a microscope. The abundance value of periphyton in Thalassia hemprichii seagrass leaves was 27,635 ind/cm2. While the abundance of periphyton in seagrass leaves of Cymodocea rotundata was 23,015 ind/cm2. The highest abundance of periphyton is found in the type of seagrass T. hemprichii, this is presumably because T. hemprichii has a wider leaf cross section. The dominant periphyton in Teluk Awur waters comes from the Bacillariophyceae class, presumably because this class has good adherence to the substrate. Based on the calculation of the Morisita Index, it is known that the distribution of periphyton in the waters of Teluk Awur, Jepara is dominated by a clustered distribution pattern. The abundance of periphyton and seagrass density on Parang Island is closely related.

AstroSat observation of the HBL 1ES 1959+650 during its October 2017 flaring

We present the results of the X-ray flaring activity of 1ES 1959+650 during October 25-26, 2017 using AstroSat observations. The source was variable in the X-ray. We investigated the evolution of the X-ray spectral properties of the source by dividing the total observation period (∼130 ksecs) into time segments of 5 ksecs, and fitting the SXT and LAXPC spectra for each segment. Synchrotron emission of a broken power-law particle density model provided a better fit than the log-parabola one. The X-ray flux and the normalised particle density at an energy less than the break one, were found to anti-correlate with the index before the break. However, a stronger correlation between the density and index was obtained when a delay of ∼60 ksec was introduced. The amplitude of the normalised particle density variation |Δnγ/nγ| ∼ 0.1 was found to be less than that of the index ΔΓ ∼ 0.5. We model the amplitudes and the time delay in a scenario where the particle acceleration time-scale varies on a time-scale comparable to itself. In this framework, the rest frame acceleration time-scale is estimated to be ∼1.97 × 105 secs and the emission region size to be ∼6.73 × 1015 cms.