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All Journal Jurnal Politik dan Pemerintahan Daerah Jurnal Suluh Pendidikan
Ndruru, Fonahia
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Education Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences Other

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Alternatif Pengembangan Ruang Terbuka Hijau yang Sesuai untuk Permukiman Padat (Studi Kasus: Perumahan Dosen IKIP Jatikramat Bekasi) Ndruru, Fonahia; Rilatupa, James E. D.; Pasaribu, Ramos P.
Jurnal Politik dan Pemerintahan Daerah Vol 7, No 2 (2025): Desember
Publisher : Universitas Muara Bungo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36355/jppd.v7i2.265

Abstract

This study aims to formulate alternatives for the development of Green Open Spaces (GOS) in densely populated residential areas in the IKIP Jatikramat Bekasi Lecturers' Housing Complex, with a focus on innovative and adaptive strategies to address land constraints and the ecological and social needs of the area. The research method uses a qualitative approach through literature study and descriptive case analysis. Data was obtained through literature on Green Open Spaces (RTH) and green infrastructure, as well as field observations related to green space potential, drainage conditions, and community participation. The findings were analysed in an integrated manner to formulate relevant recommendations for the development of Green Open Spaces (RTH). The results of the study show that the development of Green Open Spaces (RTH) in dense settlements can be done through the use of vertical and horizontal space. Recommendations include the application of green roofs and green walls, the construction of pocket parks on limited land, and community gardens to strengthen social interaction and food security. Rain gardens and bioretention are considered effective in reducing water runoff, while tree planting and green infrastructure-based drainage revitalisation increase environmental absorption. Successful implementation is determined by community participation, policy support, environmental education, and stakeholder collaboration.
ADJUSTMENT OF TER RATES FOR INCOME TAX ARTICLE 21 FOR CORPORATE TAXPAYERS IN CV. KIRANA CAHAYA SEJAHTERA GUNUNGSITOLI Ndruru, Fonahia; Kakisina, Sophia Molinda
Jurnal Suluh Pendidikan Vol 14 No 1 (2026): Maret 2026
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36655/jsp.v14i1.2501

Abstract

This study aims to establish the calculation, withholding, and reporting system for CV employees as per Article 21 of the ITC. Kirana Cahaya Sejahtera aims to resolve existing employee calculation, withholding, and reporting system issues under Article 21 of the Income Tax Code. This study utilised a saturated sampling technique with a population and sample size of 12 individuals. The researcher used a descriptive research methodology. The data collection methods comprised observation, interviews, and documentation. The collected data were analysed using qualitative descriptive techniques and deductive and inductive methods. The study results indicate the calculation of Income Tax Article 21 payable on Rendi's income for 2024, excluding the most recent tax period, as follows: Calculation of Income Tax Article 21 for each tax period. September = Rp 15,500,000 7% = Rp 1,085,000, October = Rp 15,500,000 7% = Rp 1,085,000, November = Rp 15,500,000 7% = Rp 1,085,000, and December = Rp 15,500,000. The total gross income is Rp 62,000,000 and the tax due under Article 21 is Rp 3,255,000. Determine income tax liability under Article 21 for the most recent tax period, which ended in December. Gross annual income is Rp 62,000,000.00. Annual office expenses deductions: 5% of Rp 62,000,000.00, with a maximum of 4 times Rp500,000.00, totalling Rp2,000,000.00. The pension contribution is 4 times Rp100,000.00, which equals Rp400,000.00. The total of Rp2,400,000.00 signifies the system's calculation, deposit, and reporting of Article 21 Income Tax for employees at CV. Kirana Cahaya Sejahtera is satisfactory. The company has been unable to deduct Article 21 Income Tax in accordance with the Tax Law. Overtime pay, as per Law No. 58 of 2023, is a component that boosts gross income. A discrepancy arises in the underpayment of Article 21 Income Tax withheld by the company and the researcher due to this consideration.
Co-Authors Kakisina, Sophia Molinda Pasaribu, Ramos P. Rilatupa, James E. D.