147 research outputs found

    TINJAUAN ATAS KEPATUHAN PELAPORAN SURAT PEMBERITAHUAN PAJAK PENGHASILAN WAJIB PAJAK SUBSEKTOR INDUSTRI KREATIF BERKAITAN DENGAN PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK SURAKARTA

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    This research aimed to find out the rate of reporting compliance notice of Annual Reporting of Income Tax (SPT Tahunan) Individual and Company Taxpayer Subsector of Creative Industry in the period 2009 to 2012 at Kantor Pelayanan Pajak Pratama Surakarta and factors that influence it. The mothod of this research used qualitative descriptive method by describe events in the site with data and facts obtained. The steps of this research is done by identifying problems, collecting primary data, analyzing, detailing the data based on the existing teories, comparising and evaluating, and determining what will be done of other parties in dealing with such problems. This reasearch used data collecting techniques in the following way (1) unstructured interview technique by the meaning without use some list of questions as a guide during interview process, (2) literature technique, and (3) observation technique. The results of this research indicate that (1) rate of Individual Taxpayer compliance within period 2009 is 30%, 2010 is 28%, 2011 is 26%, 2012 2,8% indicates that rate of taxpayer compliance categorized quite low. (2) rate of Company Taxpayer compliance within period 2009 is 32%, 2010 is 23%, 2011 is 17%, 2012 is 0,7 indicates that rate of taxpayer compliance categorized quite low. (3) factors that influence taxpayer compliance are sunset policy, quality service to the taxpayer, tax penalties, public perception, fair tax treatment, law enforcement, and databases. Based on the result of research, the writer suggest to goverment and fiscus (especially DJP) to arrange equitable policy harmonization, carry out the rule of law consistently, develop a comprehensive data management system, and provide coaching and appreciation for taxpayers carry out their taxation liability dutifully. Keywords: taxpayer compliance, SPT Tahunan, Creative Industry subsector

    STUDI REGENERASI ADSORBEN KULIT JAGUNG (Zea mays L.) DALAM MENYISIHKAN LOGAM BESI (Fe) DAN MANGAN (Mn) DARI AIR TANAH

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    Limbah kulit jagung terbukti dapat digunakan sebagai adsorben dalam penyisihan logam Fe dan Mn dalam air tanah. Penelitian ini bertujuan untuk menguji kemungkinan regenerasi kulit jagung dengan menggunakan agen desorpsi HCl 0,1 M, NaOH 0,1 M, dan akuades, berturut-turut sebagai agen asam, basa, dan netral. Proses adsorpsi-desorpsi dilakukan secara batch selama satu jam dengan dua kali reuse adsorben. Hasil penelitian menunjukkan bahwa secara berturut-turut persentase desorpsi Fe dan Mn dengan menggunakan HCl 0,1 M > NaOH 0,1 M > akuades. Kapasitas adsorpsi Fe dan Mn terbesar diperoleh dari kulit jagung yang telah didesorpsi dengan akuades yaitu 0,329 mg Fe/g g dan 0,246 mg Fe/g dan 0,094 mg Mn/g dan 0,096 mg Mn/g, masing-masing pada reuse I dan reuse II. Pada percobaan menggunakan air tanah asli dengan agen desorpsi akuades, diperoleh kapasitas adsorpsi Fe dan Mn dari air tanah asli adalah sebesar 0,433 mg Fe/g dan 0,430 mg Fe/g dan 0,044 mg Mn/g dan 0,043 mg Mn/g, berturut-turut pada reuse I dan reuse II. Penelitian menunjukkan bahwa akuades merupakan agen terbaik untuk regenerasi kulit jagung yang telah digunakan dalam penyisihan logam Fe dan Mn, ditinjau dari kapasitas adsorpsi yang dihasilkannya.Kata kunci: adsorpsi, kulit jagung, Fe, Mn, regeneras

    Penerapan Kolom Adsorpsi Seri dengan Adsorben Sekam Padi pada Penyisihan Logam Seng (Zn) dari Air Tanah

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    To increase the performance of continuous adsorption with rice husks as adsorbent in Zn removal from groundwater, a series of fixed bed column was applied. The experiments were carried out at the acrylic columns having diameter of 7 cm, column height of 19.5 cm, bed height of 13.5 cm and flow rate of 2 gpm/ft2 (310 mL/minute) for 540 minutes. The number of columns used were 3 columns arranged in series and the rice husk used were in their original size (1-2 mm). The influent concentration of Zn metal was 7.62 mg/L. The results showed that the use of column adsorption in series increased the removal efficiency of Zn by rice husks, from 33.21% using 1 column to 51.70% with 3 columns. The adsorption capacity of Zn obtained when using 3 columns in series was 3.542 mg/g. In addition, the use of adsorption columns in series can also prolong the saturation of the adsorbent, thereby extending its service life. The overall research results demonstrated that column the adsorption in series with rice husk as an adsorbent has the potential to be applied to remove heavy metals from groundwater

    An Inventory Tool for Receiving Practicum Report Based on IoT by Using ESP32-CAM and UV Sterilizer: A Case Study at Muhammadiyah University of Sidoarjo

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    Currently, there are several problems related to practicum report collection inthe electrical engineering laboratory at the Muhammadiyah University of Sidoarjo. The firstproblem is the presence of crowds during practicum report collection that have theirdangers, specifically during the Covid-19 pandemic. Another problem is the absence oflaboratory assistants in the electrical engineering laboratory when there are students whowill collect reports. A tool that can receive practicum reports was made from these problems,and it can be monitored remotely by a laboratory assistant. By putting an RFID card to theRFID sensor on the box so that the solenoid can open the box door and the student can putthe report into the box. At the same time, ESP32-CAM takes pictures of students collectingthe report. Then, notification in the form of photos and student information will be sent tothe laboratory assistant through the Telegram application. After the report is placed into thebox, the UV Sterilizer will turn on to disinfect the report. The expectation of making this toolis to facilitate the collecting report process of practicum results and reduce the crowd in thelaboratory

    Poster di Seminar Nasional _3

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    Hasil Peer Review Jurnal Nasional Terakreditasi 3

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    Poster di Seminar Nasional _4

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