Tax Compliance is a classic problem facing tax authorities around the world. Efforts to increase tax compliance have also been around for a long time to the attention of the tax authorities. The same goes for problems taxpayer compliance in Bandar Lampung City which is still low, for example, the case of a tax dispute between a restaurant must collect tax and Bandar Lampung City Government as restaurant tax collector, due to implementation of Tapping Box in 2021 ago. The purpose of this study is to find a policy design for The Government of Bandar Lampung City so it can increase taxpayer compliance in paying local taxes in Bandar Lampung. In order to increase tax compliance, the government first requires a mapping problem of taxpayers knowledge and awareness, taxpayer's needs, and making policy strategy in the form of awarding taxpayers who are obedient in paying taxes, even though it violates the definition of tax that does not have a counter-achievement or direct service that can be enjoyed. This puts forward a humanist tax approach before carrying out intensive tax collection to the public.

Biorisk or known as Biosafety and Biosecurity is an activity to promote safety and security when handling dangerous biological agents (pathogen). The application of biorisk management and fulfillment of qualifications for laboratory building facilities according to the standards becomes a necessity. National Institute of Health Research and Development, Ministry of Health of Indonesia constructed Biosafety laboratory level 2 and biosafety laboratory level 3 buildings in 2007. Meanwhile at the time of the construction of the laboratory, the reference and guideline for building a laboratory was limited also regulation were not yet available. Objective: We presented various challenges in conducting biorisk management through facilities engineering in health research laboratories National Institute of Health Research and Development, Ministry of Health of Indonesia. Method: We used descriptive method to present engineering maintenance practice and experience by looking at the gaps between biosafety and biosecurity standard with the availability of resources in laboratory facilities engineering perspective. Result: The challenge in engineering practice presented in BSL-2 and BSL-3 was the pathogen containment, which include building ventilation system, mechanical-electrical system and other engineering based on experience in managing National Health Research Laboratory. Another engineering isuue that found quite difficult was managing the presence of condensation and airflow system in order to prevent cross contamination. In conclusion that planning and risk assessment is essential part when constructed a laboratory and the national guidelines for the construction of biosafety laboratories need to be made in Indonesia.

Smoking can augment the risk for kidney disease by increasing the expression of Transforming Growth Factor-β1 (TGF-β1) in the kidneys (uTGF-β1). Early glomerular dysfunction in smokers can be evaluated by measuring albuminuria (urine albumin-to-creatinine ratio/uACR), which generally appears before a decrease in estimated glomerular filtration rate (eGFR). This study was aimed to determine the relationship between smoking and the level of eGFR through changes in levels of uTGF-β1 and uACR among male smokers compared to non-smokers. This was an observational analytical study with a cross-sectional design conducted at Pineleng Subdistrict, Manado. Subjects of this study were 80 males (40 smokers and 40 non-smokers). The results showed significant differences in levels of uTGF-β1 and uACR among smokers compared to non-smokers (P values 0.003 and 0.012). The correlation test showed significant correlations between the increase in uACR levels and the decrease in eGFR levels (P = 0.019), as well as the duration of smoking and the increase in uTGF-β1 levels (P = 0.000). There was no significant association (P = 0.470) between smoking and the risk of decreased eGFR level (PR = 0.704). Therefore, smoking cannot be used as a predictor of eGFR decline. Conclusion: There were no correlations between uTGF-β1 and uACR as well as uTGF-β1 and eLFG.Keywords: Urine Transforming Growth Factor-β1, uACR, GFR, smokersAbstrak: Merokok dapat meningkatkan risiko penyakit ginjal melalui peningkatan ekspresi Transforming Growth Factor-β1 (TGF-β1) pada ginjal (uTGF-β1). Gangguan glomerular dini pada perokok dapat dievaluasi dengan pengukuran albuminuria (rasio albumin kreatinin urin/RAKU), yang umumnya muncul sebelum terjadi penurunan estimasi laju filtrasi glomerulus (eLFG). Penelitian ini bertujuan untuk mengetahui hubungan merokok dengan nilai eLFG melalui perubahan kadar uTGF-β1 dan RAKU pada pria perokok dibanding non-perokok. Jenis penelitian ialah observasional analitik dengan desain potong lintang yang dilaksanakan di Kecamatan Pineleng, Manado. Subyek penelitian yaitu 80 pria (40 perokok dan 40 non-perokok). Hasil penelitian menunjukkan perbedaan bermakna kadar uTGF-β1 dan RAKU antara perokok dibanding non-perokok (P = 0,003 dan 0,012). Terdapat hubungan bermakna (P = 0,470) antara merokok dan risiko penurunan eLFG (PR = 0,704). Tidak terdapat perbedaan eLFG antara subyek perokok dan non-perokok. Tidak terdapat hubungan antara kadar uTGF-β1 dan RAKU. Tidak terdapat hubungan antara kadar uTGF-β1 dan nilai eLFG. Terdapat hubungan bermakna antara lama merokok dan peningkatan kadar uTGF-β1, namun tidak terdapat hubungan antara lama merokok dengan RAKU dan nilai eLFG. Peningkatan RAKU pada perokok berkorelasi dengan peningkatan nilai eLFG. Karena itu merokok tidak dapat digunakan sebagai prediktor penurunan eLFG. Simpulan: Tidak terdapat hubungan antara kadar uTGF-β1 baik dengan RAKU maupun nilai eLFG.Kata kunci: Urine Transforming Growth Factor-β1, RAKU, LFG, perokok