Answer:
According to scientific research, the direction in which toilets flush is not determined by the hemisphere in which they are located. The direction of the flush is determined by the design of the toilet bowl and the direction of the jets that propel the water. In fact, some toilets are designed to have no specific direction of flush.
The myth that toilets flush counterclockwise in the southern hemisphere likely originated from a scene in an episode of The Simpsons, where a character claims to have observed this phenomenon while in Australia. However, this claim has been debunked by scientists and experts.