Likuiditas, Leverage, Komisaris Independen, Dan Manajemen Laba Terhadap Agresivitas Pajak Perusahaan

Tax aggressive was the action designed to reduce taxable income appropriate to tax plan, which could be legalor illegal. This study investigated if extent of liquidity, leverage, independent commissioners and earningmanagement affected corporate tax aggressiveness. Effective tax rate (ETR) and cash effective tax rate (CETR)were used to measure tax aggressiveness. Test was conducted for manufacturing firms which were listed inIndonesian Stock Exchange during the period of 2006-2010. Panel data regression was used to test the hypothesis.The result of the hypothesis was that it failed to find significant relation between liquidity and taxaggressiveness. Independent commissioners had a negative impact to tax aggressiveness, but leverage andearning management had a positive impact to tax aggressiveness

The Use of a Jet Column with Different Nozzles as a Reactor for Biodiesel Reaction with Crude Palm Oil as Feedstock

Biodiesel may be produced by trans-esterification reaction of vegetable oil, which transforms triglycerides into alkyl esters as biodiesel and glycerol as a byproduct, in the presence of an alcohol reactant and a acid or base catalyst. The major obstacle of preventing biodiesel commercialisation is low mass transfer rates from methanol into oil phase to achieve high yield due to large difference in fluid viscosities, i.e. low viscosity methanol and high viscosity oil. Many techniques have been proposed to overcome this obstacle, most of which involve high mole ratio of methanol to triglycerides exceeding 6, but none of them utilised fluid mechanic techniques to fix up the obstacle. The present research adopts a finding in fluid mechanic field that notched and tabbed nozzles are capable of intensifying shear stress between 2 different flows, which consequently increases the contact areas of the flows considerably. For this purpose, in the present research, a jet column was utilised as a reactor where the mixture of reactants, i.e. crude palm oil (CPO) and methanol with catalyst NaOH were recirculated and injected downward vertically into the reactor column from a nozzle at the top of reactor. The type of nozzles and the mole ratio of methanol to CPO were varied (3.75:1; 4.5:1; 5.25:1 and 6:1) to investigate their effects on yield and conversion of the reaction conducted for 60 minutes at temperatures 53-58oC. Nozzles used were notched, tabbed and conventional circular nozzles for comparison. The highest conversion and yield of biodiesel were achieved at mole ratio 6:1 attaining respectively 87.2% and 96.8% using notched nozzle, 87.8% and 96.6% using tabbed nozzle and 71.2% and 75.1 % using circular nozzle for comparison. Therefore, using notched and tabbed nozzles can reduce the excess of methanol reactant thus saving its separation cost while producing high yield of biodiesel

Penyingkatan Waktu Penyalaan Kompor Briket Batubara

Penelitian pembakaran briket batubara untuk mempersingkat waktu penyalaan telah dilakukan dengan memanfaatkan briket promotor bentuk bola yang mengandung oksigenat etil asetat sebanyak 15% berat briket yang berfungsi sebagai penyedia oksigen secara internal dalam material briket karena ketidakcukupan oksigen saat briket promotor mengalami devolatalisasi (fungsi kinetika kimia) dan sebagai penguat terjadinya perpindahan panas konveksi dari bara api pada briket promotor ke briket pemasakan yang diletakkan di sekitarnya karena menambahkan cekukan (dimples) pada permukaan briket promotor berbentuk bola (fungsi perpindahan panas). Penelitian dilakukan dengan menempatkan briket promotor di lapis pertama (atas) di atas dua lapis briket pemasakan dalam kompor briket. Penelitian ini bertujuan meneliti efek penambahan, loading dan bentuk briket promotor (bentuk bola, bola dengan dimples) terhadap waktu penyalaan. Penelitian ini menggunakan udara dengan kecepatan superfisial yang diukur pada kondisi dingin sebesar 1,1 m/s. Penelitian juga dilakukan dengan menempatkan briket promotor berbentuk bola dengan dimples di lapis kedua dengan loading 25% dari 3 lapis briket yang digunakan dengan lapis pertama, sisa lapis kedua dan lapis ketiga diisi briket pemasakan. Parameter kecepatan superfisial udara yang diukur pada kondisi dingin divariasikan pada harga-harga 0,6, 1,2 dan 1,8 m/s untuk melihat pengaruhnya terhadap waktu penyalaan. Hasil penelitian menunjukkan bahwa adanya briket promotor mempercepat waktu penyalaan briket pemasakan hingga 35 menit. Semakin besar loading briket promotor dalam kompor, waktu penyalaannya akan semakin cepat pula. Untuk loading 100%, 75%, 50% dan 25% waktu penyalaan masing-masing adalah 18, 22, 23 dan 25 menit. Dalam hal efek bentuk briket promotor, bentuk bola dengan dimples memiliki waktu penyalaan lebih cepat daripada bentuk bola dengan waktu penyalaan masing-masing 11 menit dan 18 menit. Jadi, waktu penyalaan semakin singkat dengan loading briket promotor semakin besar dan dengan menggunakan briket promotor berbentuk bola dengan cekukan daripada tanpa cekukan. Hasil penelitian dengan menempatkan briket promotor berbentuk bola dengan dimples menunjukkan bahwa waktu penyalaan pada kompor dengan kecepatan superfisial udara 0,6 dan 1,2 m/s hampir sama sebesar 8 menit, sedang dengan kecepatan superfisial 1,8 m/s sebesar 13 menit. Variasi kecepatan superfisial memberi 2 efek yang berlawanan yang bekerja bersamaan terhadap perpindahan panas konveksi yaitu efek turbulensi dan efek quenching. Efek turbulensi mempercepat penyalaan, sedang efek quenching memperlambat penyalaan. Diperkirakan bahwa kecepatan superfisial 1,8 m/s memberi efek quenching lebih besar dibanding efek turbulensi sehingga waktu penyalaan lebih lama

Deoxygenation of the eastern Indonesian waters and its variability

Abstract Long-term ocean deoxygenation could lead to decline biological productivity and alter biogeochemical cycles. Ocean warming contributions to ocean deoxygenation are reasonably understood, however, there is a challenge to reveal the gaps about other modifying factors to explain different regional patterns and predicts the condition in the coming century. This study aimed to identify the deoxygenation areas in the eastern Indonesian waters, understand the variability of physical and chemical parameters as the deoxygenation drivers, and investigate the correlation between parameters. In-situ and satellite-derived data from 1995 to 2020 were analyzed with statistical methods and remote sensing techniques to enhance deoxygenation measures in higher spatial and temporal resolutions. Our findings revealed that significant deoxygenation was detected around the Arafura Sea. The oxygen minimum zone extended at 133.5° – 136.8° E in the depth of 350 – 1,000 meters, with less than 20 mmol/m3 of dissolved oxygen concentration. Nitrate, phosphate, and temperature were identified to have a strong reversed relationship with the oxygen concentration in the study area. This study also developed multiple regression model algorithms to estimate the oxygen concentration in specified depths.</jats:p

Postrzeganie determinant zamiarów właścicieli małych i średnich przedsiębiorstw do posiadania kredytów bankowych

This study aims to analyze factors affecting the intention of SME owners to obtain bank credit by integrating the Theory of Interpersonal Behavior (TIB) and the Theory of Technology Acceptance Model (TAM) frameworks. We generate our data from the survey of 150 SME owners located in the Salatiga City, Indonesia. The study uses the purposive sampling method to generate our sample. Using SEM PLS technique to analyze our data, we show that (1) the attitude toward bank credit; the social; emotional factors of bank credit and perceived usefulness of bank credit positively affect the intention to have bank credit and (2) perceived usefulness of bank credit and perceived ease of use of bank credit positively affects attitude toward bank credit. This explains that interest of SME owners have bank credit is influenced by cognitive, social and affective factors. Meanwhile, cognitive factors are determined by the understanding of SME owners about the use of bank credit for business development and the ease of applying for banking credit. Considering the use of bank credit perceived to have the greatest influence on the intention to have banking credit, to encourage the intention of SME owners to apply for bank credit; it is necessary to intensively socialize the benefits of bank credit among the SME owners.Niniejsze badanie ma na celu przeanalizowanie czynników wpływających na zamiar działania właścicieli MŚP, uzyskania kredytów bankowych poprzez integrację teorii zachowania międzyludzkiego (TIB) i modeli teorii akceptacji technologicznej (TAM). W badaniu wzięło udział 150 właścicieli MŚP zlokalizowanych w mieście Salatiga w Indonezji. Do wygenerowania próby wykorzystano celową metodę próbkowania. Wykorzystując do analizy naszych danych technikę SEM PLS, wykazano, że: (1) stosunek do kredytu bankowego; społeczne; emocjonalne czynniki kredytu bankowego i postrzegana przydatność kredytu bankowego pozytywnie wpływają na zamiar posiadania kredytu bankowego i (2) postrzegana przydatność kredytu bankowego i postrzegana łatwość korzystania z kredytu bankowego pozytywnie wpływają na stosunek do kredytu bankowego. To wyjaśnia, że na zainteresowanie właścicieli MŚP kredytem bankowym wpływają czynniki poznawcze, społeczne i afektywne. Czynniki poznawcze determinowane są świadomością właścicieli MŚP na temat wykorzystania kredytu bankowego na rozwój biznesu i łatwością ubiegania się o kredyt bankowy. Biorąc pod uwagę kwestię wykorzystania kredytu bankowego, co wydaje się mieć największy wpływ na zamiar posiadania kredytu bankowego, aby zachęcić właścicieli MŚP do ubiegania się o kredyt bankowy, konieczna jest intensywna socjalizacja korzyści płynących z kredytu bankowego wśród właścicieli MŚP