Pemeriksaan Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Badan Pada Kpp Kepanjen Kabupaten Malang

This study was conducted in 2015 on the territory of the Tax Office Primary Kepanjen region. The purpose of this study is to examine the effect of tax audits and tax penalties for mandatory compliance body. Method and data analysis which was used in this research was multiple linear regression analysis, the statistical test that consists of the calculation of validity, reliability, classical assumptions, regression, coefficient of determina-tion and hypothesis testing. The results indicates that the examination of the tax and tax penalties have significant impact on taxpayer compliance. Based on these results, audits and tax sanctions can improve taxpayer compliance behavior of the body. The results support Ebimobowei's (2013), Duran's (2009) and Nugroho's (2006), but the results are not suitable with Winerungan's (2012) and Prince's (2014)

Analisa Well Testing Sumur Lapangan T Dengan Metoda Horner Dan Type Curve Derivative

Analisa sumur hidrokarbon dilakukan untuk mendapatkan data karakteristik rservoirseperti permeabilitas formasi, faktor kerusakan formasi, tekanan rata-rata reservoir, batassuatu reservoir, bentuk radius pengurasan dan keteherogenan di suatu lapisan. Salahsatu metodenya adalah dengan Pressure Build Up Test. Analisa pressure build up testpada 4 (empat) sumur minyak di lapangan T dengan menggunakan perangkat lunak Ecrinv4.20dan dengan metode horner dan type curve derivatve. Berdasarkan hasil analisisdiketahui bahwa sumur P menunjukkan bahwa sistem reservoir adalah homogenous danbatas reservoirnya adalah infinite dan terdapat gas cap drive, lalu pada sumur Qmenunjukkan bahwa sistem reservoir adalah homogen dan batas reservoirnya adaahparallel fault, pada sumur R menunjukkan bahwa sistem reservoir adalah radial compositedan batas reservoirnya adalah circle, sedangkan pada sumur S menunjukkan bahwasistem reservoir adalah homogen dan batas batas reservoirnya adalah infinite danterdapat water drive. Jika diamati secara kualitatif sumur Q dan R memiliki harga skinnegatif yang berarti disekitar sumurnya tidak mengalami kerusakan dan sumur P dan Smemiliki harga skin positif yang berarti disekitar sumurnya terdapat kerusakan.Permeabilitas pada sumur P tergolong cukup tinggi dan untuk sumur P, Q,R, dan Stergolong kategori permeabilitas yang cukup

Reduced-impact logging (RIL) research and development in Malinau research forest, East Kalimantan: a challenge of RIL adoption

Research and trainings related to reduced-impact logging have been conducted in CIFOR Malinau Research Forest (MRF), East Kalimantan since 1998. Indonesian selective logging and planting system (called TPTI: Tebang Pilih Tanam Indonesia) is a current silvicultural system in Indonesia. It is stipulated that all dipterocarps (i.e timber trees in family Dipterocarpaceae) with a diameter at 1.3 m in dbh (diameter at breast height) over 50 or 60 cm can be harvested with a polycyclic felling schedule of 35 years. However sustainable forest management in Indonesia is still long way to go. Harvesting intensity in Indonesian dipterocarps forest exceed 100 m3/ha and more than 10 trees/ha. Conventional logging generally damages more than 50% of the original stand. Several experiments in mixed dipterocarps forests have demonstrated that RIL techniques can reduce damage by at least 30-50% compared with normal operation, also called conventional logging. Training, close supervision and proper planning are among others required by RIL technique. Based on RIL results studies in Borneo, some silvicultural rules are suggested: (1) there is a need for simple and practical prescriptions which limit the densities of trees harvested to 8 per hectare, (2) a minimum spacing distance between harvested trees (35-40 m), (3) single tree gap formation from harvesting using directional felling, (4) a maximum (as well as a minimum) dbh limit for harvesting (60 – 100 cm dbh). Considering these results, Ministry of Forestry has issued a decree, SK No. 274/VI-PHA/2001 that all timber company in Indonesia should implement RIL in their concession. This is an example of impact from the field/local to the national policy. However, detail technique guide should be more described following this decree. Also rewards and punishment to the logging company should be well implemented

Policy and institutional frameworks for the development of palm oil–based biodiesel in Indonesia

This paper reviews the effectiveness of the legal and institutional frameworks for promoting and regulating biofuel development in Indonesia. It provides an overview of the development of the oil palm biodiesel sector since 2006, following the implementation of dedicated biofuel policies and regulations. The paper examines production targets and evaluates their implementation. It also discusses possible reasons for the limited realisation of biofuel targets and explores the unintended consequences of legislation. Findings suggest that biofuel development in Indonesia suffers both structural problems (e.g. insufficient land for feedstock, biofuel market instability, inadequate incentives) and political barriers (e.g. unclear land allocation policies, conflict over land, local power structures that require the investment of time and resources). Feedstock plantations, notably oil palm, are associated with a number of problems, such as deforestation and shifts in land ownership structures – largely as a consequence of inadequate laws and enforcement. To ensure the sustainability of biofuel development in Indonesia more effective collaboration across administrative structures and improved enforcement of environmental protection and land regulations are needed