Since the strikes of globalization, Indonesian seemed to enjoy foreign food rather than traditional food. The reasons were the concept of foreign food suits the lifestyle of nowadays people, attractive branding, unique promotion, and interior design. Bandung was the capital city of West Java Province. It was one of many cities in Indonesia that attracted local and international tourists through nature, shopping, and culinary experience. This research aimed to face the rapid growth of foreign restaurants. Bandung needed a place as the center of the traditional culinary of West Java to keep the existence of traditional culinary. This research used the comparative study, observation, and literature study. It finds that Pusat Wisata Kuliner Jawa Barat is a place to get information about the culinary of West Java and culinary tourism, which has an information center, restaurant, and merchandise shop. The interior will be designed by presenting the value of traditional culinary in West Java in a modern style.

MAKALAHSTRATEGI PEMBELAJARAN DAN STRATEGI PEMBELAJARAN MATEMATIKA DI SD

Tax planning is a legally used method by companies to save its tax payment. Income tax planning article 21 is a tax planning applied based on employee’s salary. It is an expense borne by companies and will disserve the company due to its inability to be made deductible fiscal expense. The research’s objective is to find out the influence of income tax planning related to article 21 borne by the company with gross up methode. The results conclude that the company does not use gross up method in calculationg its article 21 income tax. This is why the author made a revsion the fiscal income statement used in previous calculation. Based on this revision, the company will be able to save Rp 1.665.028 obtained as a difference between fiscal correction on article 21 tax expenses and the increase of article 21 tax income after being grossed up. This means the company can save its expenditure.