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Analysis of Income Tax Calculation at Rs Ummi Bengkulu City Based on Article 21 of Law Number 36 of 2008 concerning Income Taxes Susena, Karona Cahya; Hidayah, Nenden Restu; Hendriansyah, Weko
Journal of Law, Social Science, and Management Review Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i2.188

Abstract

This research aims to analyze the calculation of Income Tax Article 21 in Law no. 36 of 2008 at Ummi Hospital, Bengkulu City. Using qualitative descriptive research methodology with the aim of providing the information needed to solve problems in the field in a specific, transparent and in-depth manner. Observation, interviews and documentation studies are the methods used to collect data. The research results show that the Ummi Hospital in Bengkulu City has complied well with Article 21 Income Tax obligations. Regarding the deposit and reporting of income tax Article 21, the Bengkulu City Ummi Hospital has fulfilled its responsibilities in a timely manner and in accordance with applicable law, where the Bengkulu City Ummi Hospital made the deposit and reporting of Article 21 Income Tax before the specified time limit. This is to avoid fines
Partisipasi Masyarakat Dalam Mempertahankan Budaya Gotong Royong Untuk Meningkatkan Pembangunan Di RT 03, RW 01, Pematang Gubernur Alfarizi, Aldi; Hendriansyah, Weko; Marsanda, Marsanda; Sulistiani, Sulistiani; Wahyudi, Sampirman; Putra, Iswidana Utama; Susena, Karona Cahya; Suwarni, Suwarni
Jurnal Gotong Royong Vol 2 No 2 (2025): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v2i2.9148

Abstract

Mutual Cooperation is a cultural value that plays a crucial role in building social solidarity and community cohesion. However, social and cultural developments in modern times have led to a decline in community participation in mutual cooperation activities in some areas. This study aims to analyze the level of community participation, the factors influencing it, and strategies to strengthen mutual cooperation in RT 03 RW 01 Pematang Gubernur. A descriptive qualitative method was used, with data collected through observation and documentation. Informants were purposively selected, including the neighborhood head, community leaders, and residents who both participate and do not participate. The results show that community participation in mutual cooperation remains fairly high, especially in communal work and public facility development, supported by a sense of social responsibility and solidarity. The main obstacles are busy work schedules, individualistic lifestyles, and lack of awareness among some residents. Regular meetings and the role of community leaders effectively increase participation and a sense of belonging. The study concludes that strengthening the culture of mutual cooperation requires raising collective awareness, empowering community leaders, and adjusting activity schedules to accommodate residents’ needs. These findings are important for maintaining communal values amid social and cultural dynamics in modern society.