This also affects social and economic development. Insufficient and inefficient management of wastes have direct impact on the environment, human health and livelihoods. Waste management is an important issue in any society and is still a challenge for local authorities in many parts of the world. According to the Federal Ministry of Agriculture and Rural Development, women account for 75 percent of the farming population in Nigeria. Organic farming technology is generally regarded as the solution to environmental problems that are related to agriculture and food safety. Farm households and rural communities in their daily activities are major generators of wastes, in the form of manure, crop residues or mixed solid wastes. Human survival demands that environmental consideration should be paramount in pursuit of development. One of the targets of the Millennium Development Goals is to ensure environmental sustainability. The agricultural practices engaged in by farmers have effect on the products, consumers and the environment. The quarterly Review of Economics and Finance.
“The Sarbanes-Oxley Act and Ceo Tenure, turnover and risk aversion”.
Surat Edaran Dirjen Pajak Nomor SE-27/PJ.22/1986 Tentang Biaya Entertainment dan Sejenisnya Peraturan Menteri Keuangan RI Nomor 02/PMK.03/2010 Tentang Biaya Promosi yang Dapat Dikurangkan Dari Penghasilan Bruto Undang-Undang nomor 36 tahun 2008 Tentang Perubahan keempat Atas Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan. Undang-undang Nomor 6 Tahun 1983 sebagaimana telah beberapa kali diubah terkahir dengan Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan Manajemen Perpajakan Strategi Perencanaan Pajak dan Bisnis. International Journal of Trade, Economics and Finance, Vol. Corporate Tax Planning: A Study on Corporate Effective Tax Rates of Malasyia Listed Companie. Pernyataan Standar Akuntansi Keuangan (PSAK) No. The Review of Economics and Statistics, 91 (3), pp. “Corporate tax avoidance and firm value”. Tax Avoidance, Tax Planning, Tax Evasion, dan Anti Avoidance Rule. Research Journal of Finance and Accounting. Tax Planning and Firm Value: Empirical Evidence from Nigerian Consumer Goods Industrial Sector. Appolos N, * Kwarbai Jerry D., and Ogundajo, Grace O. Page(s): 01-08 Date of Publication: 30 July 2021 Cost optimization can be carried out in tax planning by changing costs with fiscal corrections to costs that can be deducted from taxable income, so that this tax planning does not contradict the law. The results of this study indicate that tax planning is the process of organizing the taxpayer / taxpayer group’s business in such a way that the tax debt is in the most minimal position, as long as this is made possible both by the provisions of taxation legislation and commercially. Sources of data used are secondary data and data collection procedures using documentation. The conceptual and regulatory approaches are carried out by examining concepts and regulations related to tax planning, income tax savings strategies and cost optimization. This research was conducted using a conceptual approach and a statutory approach. This research was conducted by researching based on literature or library materials. The strategy that is carried out is part of tax planning, often the strategy used in this tax planning is to take advantage of the gaps contained in the taxation law. For tax companies it is considered an expense, so that certain efforts or strategies need to be made to reduce it. Taxes are one of the main sources of state revenue, which has a large and significant contribution to contribute to state revenue. Income is one of the most popular tax objects where taxpayers tend to carry out strategies or plans for income tax. The purpose of this study is to determine the description of tax planning on income taxes that must be paid by the company.
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