refactor(stpd): support SKPDKB reporting sanctions by tax period ## Changes SKPDKB covering several tax periods can now produce an STPD for unreported SPTPD periods before the SKPDKB payment due date. Officers choose **Buat STPD > Belum lapor SPTPD** from the SKPDKB detail page. - Calculate each eligible object and tax period using the active reporting-sanction configuration in the database, and preserve the per-period breakdown in the STPD and PDF. Up to two rincian stay inline; longer lists use a landscape lampiran with repeated headers, totals, and the BSrE footer. - Reserve a separate sanction-only payment code, leaving the SKPDKB principal, examination sanctions, and payment deadline intact. Exclude that code from later SPTPD principal-bill adoption while retaining ordinary bill and ownership-conflict checks. - Recheck filing status before the first TTE and prevent duplicate reporting fines across other SKPDKBs or later SPTPD filings. An unsigned reporting draft blocks the later SPTPD flow until that draft is resolved. Closes #1936 ## Release impact Patch. This extends the existing STPD creation, billing, and TTE workflow to cover reporting sanctions sourced from SKPDKB. ## Migration notes - Apply `drizzle/0215_stpd_denda_pelaporan.sql` before activating the application changes. It adds the nullable `pajak_surat.stpd.rincian_denda_pelaporan` JSON snapshot without rewriting existing records. - SKPDKB STPD creation now requires `alasanPenerbitan`; the updated form supplies it. Refresh any older open form before submitting. - After issuing reporting-sanction STPDs, retain handlers for `SKPDKB_TIDAK_LAPOR_SPTPD` and their snapshots during any rollback. Older calculation handlers do not support these sanction-only documents. ## Validation - The previously failing staff-reader regression file passed all 118 checks. Its complete-module baseline now includes the reviewed reporting-STPD bill activation writer; observed readers are unchanged. - Six focused SPTPD bill-adoption cases passed against actual SQL, including reporting-only bills, legacy adoption, ordinary STPD conflicts, and mismatched bill or letter ownership. - The five STPD reporting, calculation, renewal, and credit regression files passed. - ESLint, scoped TypeScript validation, Drizzle query policy, and UI policy checks passed. - The full React Doctor audit completed with zero errors, zero warnings, and no skipped checks after updating the fixture's exact source digest. - Verified migration 0215 preserves production history and adds only the nullable STPD JSON snapshot column. Production's migration 0214 remains unchanged. - Previously inspected PDFs with 2, 3, 4, and 36 rincian for the inline cutoff, lampiran totals, continuation headers, and footer spacing. - A full application build and dev server were not run. The database migration was not applied.