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The effect of ESG, inventory intensity and managerial ownership on tax avoidance Ramadhan, Luthfi; Wadi, Indra
Educoretax Vol 4 No 8 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i8.1026

Abstract

This study aims to determine the influence of ESG (Environment, Social, And Governance), Inventory Intesity, and Managerial Ownership on Tax Avoidance. Tax Avoidance is a dependent variable and ESG (Environment, Social, And Governance), Inventory Intesity and Managerial Ownership are independent variables This type of research is carried out using a quantitative method and the sampling technique is purposive sampling. The population in this study is all companies listed on the Kompas100 stock index and the Indonesia Stock Exchange during the 2018-2022 period. The number of companies used as a research sample is 10 companies. The analysis method uses multiple regression analysis, T test and F test using Eviews 12. The results showed that the influence of ESG (Environment, Social, And Governance) had no effect on Tax Avoidance, Inventory Intesity had an effect on Tax Avoidance and Managerial Ownership had an effect on Tax Avoidance. Meanwhile, ESG (Environment, Social, And Governance), Inventory Intesity, and Managerial Ownership have a simultaneous effect on Tax Avoidance. This research is useful in providing this information to help the Directorate General of Taxes increase corporate income tax collection by companies, as well as direct company policies to comply with tax laws and avoid irregularities. For the authors, this information adds insight into ESG, inventory intensity, and tax accounting to reduce tax avoidance practices.
Elektrolisis: Proses Elektrolisis Campuran Larutan Tembaga(II) Sulfat (CuSO4) Dan Aluminium Sulfat (Al2(SO4)3 Menggunakan Elektroda Karbon Ramadhan, Luthfi; Najmi Nur Asyifa Ali
Polygon : Jurnal Ilmu Komputer dan Ilmu Pengetahuan Alam Vol. 2 No. 4 (2024): Juli: Polygon : Jurnal Ilmu Komputer dan Ilmu Pengetahuan Alam
Publisher : Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/polygon.v2i4.154

Abstract

This research explores the electrolysis process of a mixture of copper(II) sulfate (CuSO4) and aluminum sulfate (Al2(SO4)3) solutions using carbon electrodes. The main objective is to understand the mechanism of gas formation and metal deposition efficiency. In the experiment, CuSO4 and Al2(SO4) solutions )3 with a concentration of 0.5 M each is used as the electrolyte, and carbon electrodes as the cathode and anode. During electrolysis, the electric current causes copper ions (Cu²⁺) to move to the cathode, undergo reduction to copper (Cu), and deposit on them. cathode. Aluminum ions (Al³⁺) tend to remain in solution due to the higher reduction potential. At the anode, hydroxide ions (OH⁻) from water are oxidized, producing oxygen gas (O₂). and oxygen gas at the anode. The efficiency of copper deposition was analyzed by measuring the mass of deposited copper. This research provides insight into the dynamics of electrolysis of CuSO4 and Al2(SO4)3 mixtures, as well as their potential in electrochemical applications. In conclusion, the use of carbon electrodes is effective for the deposition of pure copper and the production of oxygen gas as a by-product.