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The issue on the North Meruya Urban Area is the visible splitting of 2 urban housing areas of Taman Aries and Taman Meruya. The visible splitting was due to an old problem that has changed the perception of both people living in those areas. Because it is an old problem that most people had forgotten, the resentment still follows on to the next generation, creating a never ending splitting issue due to hate. I have a dream that one day, this project maybe able to help reunite those two urban housing areas and live together as a big North Meruya Family. Taking concept from Roman and Greek Forums, a Forum is a Large open area surronded by a couple of buildings, and could be use as an area for small to big meetings, open theaters, music performance, generally a place where people can gather and interact socially, and exchange thoughts. The main focus of this project is to make a “Forum” for the people of North Meruya to voice their opinion, communicate, and solve problems together instead of saving resentment, a place where the people of North Meruya can showcase art, a place for a majority of North Meruya people (consisting of 40% students and increasing) to work together. And become a comfortable thirdplace for the people of North Meruya. Keywords:  communication, forum, reunite, splitting  AbstrakPada kelurahan meruya ada sebuah masalah yakni perpecahan antara warga Taman Aries dan Taman Meruya yang susah diselsaikan karena kurangnya kesadaran akan warga masyarakat sehingga kejadian konflik yang di teruskan dan di sebarluaskan hanya kebencian, kurangnya interaksi sosial secara fisik dan lainya, saya bermimpi dan memiliki sebuah kerinduan untuk merangkul dan membantu mempersatukan kembali kedua belah pihak warga. Mengambil konsep dari Forum Romawi dan Yunani, pada jamannya kerajaan Romawi dan Yunani memiliki sebuah area terbuka dan diapit beberapa bangunan, yang di gunakan untuk rapat antar kepala keluarga, rapat antar kepala desa, bahkan rapat untuk perang. Tetapi saat tidak digunakan untuk perang tempat itu merupakan tempat berkumpul para warga untuk berinteraksi sosial, bertukar pikiran, menampilkan karya seni, hingga menyediakan beragam makanan. Yang akan menjadi tujuan utama dari proyek ini adalah untuk menciptakan “forum” untuk warga agar dapat menyuarakan pendapat, bermusyawarah bertukar pikiran dan pendapat. Tujuan lainnya adalah untuk menampung kegiatan warga yang sekarang tidak pada tempatnya. Menyediakan tempat bekerja untuk mayoritas penduduk untuk mengerjakan tugas (40% siswa dan mahasiswa, dan terus bertambah tiap tahunnya). Dan dibuatkan third place yang nyaman bagi warga masyarakat Meruya Utara.

This research was conducted to examine the factors that influence tax avoidance. Some of these factors are sales growth, profitability, leverage, company size, proportion of independent commissioners, accounting conservatism, capital intensity ratio, and inventory intensity ratio. The purpose of this research is to obtain empirical evidence regarding the effect of sales growth, profitability, leverage, firm size, proportion of independent commissioners, accounting conservatism, capital intensity ratio, and inventory intensity ratio on tax avoidance in non-financial companies. The population of this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during 2019-2021. Sampling in this study used a purposive sampling method and obtained 155 non-financial companies so that the total data in this study were 465 data. The data were analyzed by multiple regression analysis. The results of this study indicate that profitability and firm size have a positive effect on tax avoidance. Leverage has a negative effect on tax avoidance, while sales growth, proportion of independent commissioners, accounting conservatism, capital intensity ratio, and inventory intensity ratio have no effect on tax avoidance.