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All Journal Civil and Environmental Science Journal (CIVENSE) Jurnal Riset Akuntansi, Perpajakan dan Auditing
Febrianto, Ridwan
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Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Engineering Environmental Science

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Analisis Penagihan Pajak  Melalui Surat Paksa Untuk Pencairan Tunggakan Pajak di KPP Pratama Padang Febrianto, Ridwan; Melli Herfina
Jurnal Riset Akuntansi, Perpajakan dan Auditing Vol. 1 No. 3 (2024): Maret
Publisher : Akademi Akuntansi Indonesia Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/mnwew373

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana proses pelaksanaan penagihan pajak melalui surat paksa dalam rangka pencairan tunggakan pajak di Kantor Pelayanan Pajak Pratama Padang Satu dan kendala yang akan dihadapi aparatur pajak pada saat pelaksanaan penagihan pajak dengan surat paksa serta upaya yang akan dilakukan aparatur pajak dalam menghadapi kendala pada saat melakukan penagihan pajak melalui surat paksa di Kantor Pelayanan Pajak Pratama Padang Satu. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan deskriptif, Data dalam penelitian ini diperoleh dari hasil wawancara, observasi, dan dokumentasi. Analisis data yang digunakan adalah berupa data kuantitatif. Hasil penelitian ini menunjukan bahwa adanya kendala yang dihadapi aparatur pajak pada saat penagihan pajak yaitu karena tidak update nya data -data atau alamat wajib pajak. Penanganan yang dilakukan aparatur pajak adalah untuk menurunkan angka tunggakan pajak dengan melakukan penagihan surat paksa, penyuluhan dan bekerja sama dengan pemerintah serta aparat hukum.
Analysis of Made Lamongan Residential Drainage System Using SWMM (Storm Water Management Model) and HEC-RAS (Hydraulic Engineering Centre-River Analysis System) Models Febrianto, Ridwan; Bisri, Mohammad; Cahya, Evi Nur
Civil and Environmental Science Journal (CIVENSE) Vol. 6 No. 2 (2023)
Publisher : Fakultas Teknik Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/civense.v6i2.396

Abstract

Made Lamongan Residential is located in an area that has a flat slope and is flanked by two rivers Kali Mengkuli and Kali Gorok, the problem in the study area is that the drainage system is unable to serve rainwater runoff. This is evidenced by the occurrence of inundation during the rainy season with high intensity. The height of the inundation that occurs in the Residential complex ± 60 cm with a reduction in inundation of more than 12 hours. The calculation results showed that there were several sections of the channel that occurred runoff with a planned Q5 flood discharge of 8.14 m3/sec. Based on the results of surveys in the field, many channels were found that had changed their dimensions due to the renovation of residents' houses. In this study, 1D channel hydraulic modelling was carried out using SWMM and HEC-RAS software to obtain a model that was close to the surface runoff conditions at the study site. The purpose of this study is to obtain the greatest handling of inundation in Made Residential in reducing the height of the inundation based on the model to be carried out, as well as obtaining the value of model calibration at the study site.  
Co-Authors Evi Nur Cahya Melli Herfina Mohammad Bisri