Environmental services are the services provided by the ecosystem functions that have direct and indirect benefits. The purpose of this study is to describe the potential of environmental services in the KEHATI Park, Sekadau Regency. KEHATI Park Sekadau was built in 2012 with the aim of adding green open space land cover, collection of plants, development of science and ecotourism and the sources of seeds. The KEHATI Park ecosystem in Sekadau Regency has the potential of environmental services as a result of the interaction of the ecosystem in it. The Millennium Ecosystem Assessment (MEA 2005) classifies environmental services into four namely provisioning services, regulating services, cultural services, and supporting services. The method used is the survey method with interview techniques and questionnaires. For sampling of respondents conducted by accidental sampling and census. Data analysis was conducted based on MEA (2005) which was then analyzed descriptively. The environmental services contained in the Sekadau Forest Park are potential provisioning services that can be seen from foodstuffs such as fruit plants, medicines, vegetables, and forestry plants. Then regulating services that have the function of maintaining air quality, cultural services which are non-material benefits as a place of recreation, and the existence of supporting services (supporting services).Keywords: Environmental Services, KEHATI Park Sekadau, Millenium Ecosystem Assesment

Di dalam tulisan ini, akan dibahas bagaimana Pandangan Plato tentang Kelahiran kembali serta pandangan Alkitab/Teologi tentang Kelahiran Kembali. Pendekatan yang dipakai ialah study kepustakaan dimana Didalam penulisan ini dengan cara mengumpulkan data dari berbagai sumber baik itu Dari buku dan bahkan dari Jurnal.Dalam Penulisan ini Plato mengatakan Reinkarnasi atau kelahiran kembali Plato bPlato bahwa wanita menempati tingkat yang lebih rendah dari skala alam), dan kemudian dalam spesies hewan, turun dari hewan berkaki empat hingga ular dan ikan. Menurut teori ini, wanita dan binatang yang lebih rendah diciptakan hanya untuk menyediakan tempat tinggal bagi jiwa-jiwa yang terdegradasi.

The purpose of this study is to analyze the implementation of Advance Pricing Agreement (APA) Approach and Mutual Agreement Procedure (MAP) Approach to settle the tax dispute. This research is a library research. This study concludes that the APA or MAP do help the taxpayer to avoid or settle the tax dispute over transfer pricing.

This study aims to analyze the role of compensation for losses in corporate tax management in Indonesia. The approach used in this research is a literature approach or literature study. Secondary research data were collected from books, journals, laws and regulations. This study found that compensation for losses is one of the efforts in tax management to streamline income tax costs for corporate taxpayers in the present and in the future.

JURNAL TERKAIT ANALISIS MANAJEMEN LABA DAN KINERJA KEUANGAN PERUSAHAAN PENGAKUISISI SEBELUM DAN SESUDAH MERGER DAN AKUISISI YANG TERDAFTAR DI BURSA EFEK INDONESIA