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Meisya
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SOSIALISASI TARIF PAJAK EFEKTIF BAGI PEGAWAI DI LINGKUNGAN BAPENDA KOTA PALEMBANG Muhammad Husni Mubarok; Sandrayati; Okky Savira; Meisya; Qabilah Arikah Relyza
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 7 No 4 (2024): Aptekmas Volume 7 Nomor 4 2024
Publisher : Politeknik Negeri Sriwijaya

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Abstract

Menyalurkan pemahaman praktis mengenai penerapan tarif sesuai PMK 168 Tahun 2023 terkait pemotongan Pajak Penghasilan atas pekerjaan, jasa, maupun aktivitas individu merupakan tujuan dari terlaksananya pengabdian masyarakat ini. Sasaran utama program adalah pegawai, khususnya bendahara di Bapenda, agar mampu melaksanakan kewajiban pemotongan Pajak Penghasilan Pasal 21 secara tepat bagi pegawai tetap, tidak tetap, maupun penerima penghasilan lainnya. Materi yang diberikan mencakup penjelasan mengenai mekanisme perhitungan, penggunaan tarif efektif rata-rata (TER), serta penerapan kebijakan pajak terbaru. Kegiatan ini dirancang secara partisipatif melalui diskusi dan sesi tanya jawab untuk memperdalam pemahaman peserta. Evaluasi dilakukan dengan menyebarkan kuesioner berisi sepuluh pertanyaan menggunakan skala 1–5. Hasil penilaian menunjukkan rata-rata skor 4,29, yang merefleksikan tingkat kepuasan peserta yang tinggi. Dengan demikian, kegiatan pengabdian ini terbukti efektif dalam meningkatkan pengetahuan dan keterampilan peserta, sehingga mereka mampu menerapkan pemotongan Pajak Penghasilan Pasal 21 sesuai ketentuan terbaru.
Analisis Frekuensi Curah Hujan Maksimum di Stasiun Abepura-Waena, Jayapura Selix; Meisya; Yulia Kartika; Refki Tandung; Herman Welem Tanje
Paulus Civil Engineering Journal Vol. 8 No. 3 (2026): Paulus Civil Engeineering Journal, September 2026
Publisher : Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52722/t9yhme03

Abstract

Rainfall is a crucial hydrological parameter for the planning of hydraulic structures, drainage systems, and flood control measures. This study aims to determine design rainfall using three frequency analysis methods—Log-Pearson Type III, Gumbel, and Log-Normal—based on annual maximum rainfall data from the Abepura-Waena Station (2001–2010) obtained from BMKG Region V Jayapura. The analysis process involved identifying annual maximum rainfall, calculating statistical parameters for each distribution, determining frequency factors, calculating design rainfall for return periods of 2, 5, 10, 25, 50, and 100 years, and performing goodness-of-fit tests using the Kolmogorov-Smirnov method. The results indicate that all three distributions passed the goodness-of-fit test at a 5% significance level, with calculated $D_{max}$ values ​​of 0.0901 (Gumbel), 0.1022 (Log-Normal), and 0.1024 (Log-Pearson Type III)—all of which were lower than the critical value ($D_{critical}$) of 0.410. Based on the $D_{max}$ values ​​and the lowest average error relative to empirical probability, the Gumbel distribution demonstrated the best fit among the three methods. The design rainfall values ​​derived using the Gumbel method for return periods of 2 to 100 years ranged from 307.9 mm to 849.8 mm. Consequently, the Gumbel distribution is recommended as the basis for planning water resource infrastructure in the Abepura-Waena area, with the Log-Normal and Log-Pearson Type III distributions serving as viable alternative methods for comparison.
Co-Authors Herman Welem Tanje MUHAMMAD HUSNI MUBAROK Okky Savira Qabilah Arikah Relyza Refki Tandung Sandrayati Selix Yulia Kartika