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We present a new approach of the Indirect Boundary Element Method (IBEM) for 3-D topographic problems which can be used to deal with an infinitely spread free surface owing to the introduction of a reference solution, that is the analytical solution for the half-space with a flat free surface. This approach is an efficient countermeasure for the non-physical waves owing to the domain truncation which contaminates the computed results in the ordinary approach. Theoretical consideration shows that this newly proposed approach is a higher-grade approximation than some existing ones and achieves a higher efficacy and accuracy than those of existing ones. The discretization of the resulting boundary integral equation for this formulation is carried out with triangular elements. Their contributions to the solution are calculated by Gaussian numerical integration except in the case where the wavefield is evaluated …