PERAN PETUGAS KOLEKTOR DESA DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB-P2) DI KABUPATEN SUBANG

This research is motivated by the level of taxpayer compliance in paying Land and Building Tax, the lack of coordination between village collector officers and the Regional Revenue Agency, and the low performance in collecting Land and Building Taxes. The method in this study uses qualitative research. Primary data sources are 10 people. Data collection techniques in this study using interviews, observation and documentation. The data analysis technique uses data reduction, data presentation and drawing conclusions or verification. Test the validity of the data in this study using prolonged observation of increased persistence and triangulation. The results obtained in this study, the role of village collector officers in improving taxpayer compliance in paying PBB taxes in Subang District, Jalancagak District and Subang District has been implemented but not maximized. Not maximized based on the obstacles that occur, both internal and external obstacles. Internal obstacles include the lack of awareness of taxpayers in paying land and building taxes, lack of understanding of land and building taxes, lack of understanding of the main duties and functions of village collector officers and the economic condition of taxpayers. Meanwhile, external constraints include, where the tax subject is not known to the officer, the contents of the data are not in accordance with the tax object owned, multiple tax returns (SPPT) and regional expansion. The strategic efforts carried out are by providing counseling or socialization, increasing the level of land and building tax services and providing sanctions so that the achievement of the target of land and building tax revenue can be achieved.

Optimization of Production Parameters in Oriented Strand Board (OSB) Manufacturing by Using Taguchi Method

Optimization of process conditions in oriented strand board (OSB) manufacturing is a very important issue for both reducing cost and improving the quality of panels. Taguchi experimental design technique was applied to determination and optimization of the most influential controlling parameters of OSB panels such as press condition (pressure-time-temperature) and the ratio of adhesive parameters on modulus of elasticity (MOE). The value of the MOE is one of the very important mechanical properties of OSB panels. For this purpose, several experiments were conducted according to Taguchi L27 orthogonal design. The signal-to-noise (S/N) and the analysis of variance (ANOVA) were used to find the optimum levels and to indicate the impact of the controlling parameters on MOE. A verification test was also performed to prove the effectiveness of Taguchi technique. Since the predicted and the measured values were very close to each other, it was concluded that the Taguchi method was very successful in the optimization of effective parameters in OSB’s manufacturing.

Calibration of the Discrete Element Method Parameters in Living Juvenile Manila Clam (Ruditapes philippinarum) and Seeding Verification

The Manila Clam is an important economic shellfish in China’s seafood industry. In order to improve the design of juvenile Manila Clam seeding equipment, a juvenile clam discrete element method (DEM) particle shape was established, which is based on 3D scanning and EDEM software. The DEM contact parameters of clam-stainless steel, and clam-acrylic were calibrated by combining direct measurements and test simulations (slope sliding and dropping). Then, clam DEM simulation and realistic seeding tests were carried out on a seeding wheel at different rotational speeds. The accuracy of the calibrated clam DEM model was evaluated in a clam seeding verification test by comparing the average error of the variation coefficient between the realistic and simulated seeding tests. The results showed that: (a) the static friction coefficients of clam-acrylic and clam-stainless steel were 0.31 and 0.23, respectively; (b) the restitution coefficients of clam-clam, clam-acrylic, and clam-stainless steel were 0.32, 0.48, and 0.32, respectively. Furthermore, the results of the static repose angle from response surface tests showed that when the contact wall was acrylic, the coefficient rolling friction and static friction of clam-clam were 0.17 and 1.12, respectively, and the coefficient rolling friction of clam-acrylic was 0.20. When the contact wall was formed of stainless steel, the coefficient rolling friction and static friction of clam-clam were 0.33 and 1.25, respectively, and the coefficient rolling friction of clam-stainless steel was 0.20. The results of the verification test showed that the average error between the realistic and simulated value was <5.00%. Following up from these results, the clam DEM model was applied in a clam seeding simulation.

Real Assessment of Maximum Oxygen Uptake as a Verification After an Incremental Test Versus Without a Test

The study was conducted to compare peak oxygen uptake (VO2peak) measured with the incremental graded test (GXT) (VO2peak) and two tests to verify maximum oxygen uptake, performed 15 min after the incremental test (VO2peak1) and on a separate day (VO2peak2). The aim was to determine which of the verification tests is more accurate and, more generally, to validate the VO2max obtained in the incremental graded test on cycle ergometer. The study involved 23 participants with varying levels of physical activity. Analysis of variance showed no statistically significant differences for repeated measurements (F = 2.28, p = 0.118, η2 = 0.12). Bland–Altman analysis revealed a small bias of the VO2peak1 results compared to the VO2peak (0.4 ml⋅min–1⋅kg–1) and VO2peak2 results compared to the VO2peak (−0.76 ml⋅min–1⋅kg–1). In isolated cases, it was observed that VO2peak1 and VO2peak2 differed by more than 5% from VO2peak. Considering the above, it can be stated that among young people, there are no statistically significant differences between the values of VO2peak measured in the following tests. However, in individual cases, the need to verify the maximum oxygen uptake is stated, but performing a second verification test on a separate day has no additional benefit.

Effect of Performance of Soil Cultivator with Different Surface Textures of Shovel Wing

Cultivating the soil is a necessary measure to ensure the growth of potatoes, and it has a significant impact on potato yield. In this study, a soil cultivator with a textured shovel wing was designed to address the problem that soil cultivators have poor working performance. Based on a combination of discrete element simulation and a digital soil trench verification test, the effects of the structure parameters of the surface textures on the traction resistance and soil fragmentation rate of the soil cultivator with a textured shovel wing were studied. These parameters were optimized to provide a basis for the design of the soil cultivator. The main research results of this paper are as follows. (1) The factors influencing the traction resistance of the soil cultivator were as follows: blade penetration angle > convex hull distance > convex hull diameter. The convex hull diameter was the main factor affecting the soil fragmentation rate. The traction resistance of the soil cultivator with a textured wing was reduced by 9.49%, and the soil fragmentation rate was increased by 10.67%, showing that the quality of soil cultivation was significantly improved. (2) The best parameters for the texture structure of the shovel wing were a blade penetration angle of 26°, a convex hull diameter of 34.4 mm, and a convex hull distance of 28.5 mm. (3) The relative errors between the simulation and the soil trench test for the traction resistance and the soil fragmentation rate were 2.60% and 13.97%, respectively. This study can provide technical support for the design of soil cultivators and is of great significance in improving the quality of soil cultivators.

Research on Load Disturbance Based Variable Speed PID Control and a Novel Denoising Method Based Effect Evaluation of HST for Agricultural Machinery

This paper aims to realize and improve the constant speed control performance of tractors with HST (Hydrostatic Transmission) variable speed units. To achieve this, based on the HST test bench of the tractor, we perform a verification test of the adjustable speed characteristics, a denoising filter test of the response signal, a test on the influence of the load disturbance on the adjustable speed characteristics and a PID-based constant speed performance detection test. The results of the verification test of the adjustable speed characteristics show that the theoretical value and actual value of the adjustable speed transmission characteristics of the HST used are essentially consistent with each other. The results of the test of the load disturbance’s influence on the adjustable speed characteristics show that the increase in load torque inhibits the HST output response. Therefore, the paper proposes and designs a PID-based closed-loop constant speed control system. The paper uses a step response test and a load disturbance test to research the control result of the constant speed system. Collecting and analyzing all test results, we find that the constant speed control based on PID has a very good result. The average error between the average HST output speed and the target speed set was 0.37%, and the average standard deviation of output speed was 1.18 rpm. In addition, the paper proposes a denoising method combing the empirical mode decomposition method and the Gaussian distribution determination. The method shows that the first two orders of the components of the HST response signal should be removed as noise. The paper uses the denoised signal and the partial least squares method to analyze the influencing factors of the constant speed control result. The analysis results show that the rate of change of load torque has the biggest influence on the stability of HST output speed, followed by the target value.

Optimization of Clamping and Conveying Device for Sunflower Oil Combine Harvester Header

To solve the problem of grain spatter during harvest by combine harvester headers, a new clamping and conveying device of the sunflower oil harvester header was designed. We investigated plant states during the conveying process. To optimize the parameters of the sunflower oil harvester header, a test bench was built to simulate sunflower plant harvest. The influence of the clamping gap, clamping speed ratio, and clamping length on conveying success rate was explored by a single-factor experiment. Based on this experiment, the secondary regression orthogonal rotation test was carried out. The optimal structural parameter combination was obtained as follows: the clamping gap was 20 mm, the clamping speed ratio was 1.3, and the clamping length was 345 mm. Under this combination parameter condition, the corresponding conveying success rate reached up to 85.16% and the minimum value of conveying grain loss rate was 1.57%. To verify the effect of parameter optimization, a verification test and a comparison test were performed. Results showed that the actual conveying success rate was 83.50% and the actual grain loss rate was 1.49%, which were close to the optimized parameter value. The comparison test showed that the conveying success rate of the flexible clamping and conveying device was 83.50% with a grain loss rate of 1.49%, and that of the rigid clamping and conveying device was 55% with a grain loss rate of 5.17%. This study provides a theoretical basis for the design of a low-loss sunflower oil combine harvester header.