{"id":53209,"date":"2022-11-05T01:20:00","date_gmt":"2022-11-04T18:20:00","guid":{"rendered":"https:\/\/cekhukum.com\/?p=53209"},"modified":"2022-11-04T17:52:24","modified_gmt":"2022-11-04T10:52:24","slug":"definition-of-earnings-and-profits","status":"publish","type":"post","link":"https:\/\/cekhukum.com\/definition-of-earnings-and-profits\/","title":{"rendered":"Earnings and profits"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Definition of Earnings and profits<\/h2>\n\n\n\n<p>A tax concept peculiar to corporate taxpayers which measures economic capacity to make a distribution to shareholders that is not a return of capital. Such a distribution will result in dividend income to the shareholders to the extent of the corporation\u2019s current and accumulated earnings and profits.<\/p>\n\n\n\n<p>That's the definition of\u00a0Earnings and profits in Black's Law Dictionary 6th Edition. Courtesy of <em><a href=\"https:\/\/cekhukum.com\/\">Cekhukum.com<\/a><\/em>.<\/p>\n","protected":false},"excerpt":{"rendered":"Definition of Earnings and profits A tax concept p<span class=\"excerpt-after\">...<\/span>","protected":false},"author":1,"featured_media":531,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[33,1],"tags":[34,571],"class_list":["post-53209","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blacks-law-dictionary","category-referensi","tag-blacks-law-dictionary","tag-e"],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/cekhukum.com\/wp-content\/uploads\/2021\/11\/Foto-e1663649981535.jpg","amp_enabled":true,"_links":{"self":[{"href":"https:\/\/cekhukum.com\/wp-json\/wp\/v2\/posts\/53209","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cekhukum.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cekhukum.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cekhukum.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cekhukum.com\/wp-json\/wp\/v2\/comments?post=53209"}],"version-history":[{"count":2,"href":"https:\/\/cekhukum.com\/wp-json\/wp\/v2\/posts\/53209\/revisions"}],"predecessor-version":[{"id":53310,"href":"https:\/\/cekhukum.com\/wp-json\/wp\/v2\/posts\/53209\/revisions\/53310"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cekhukum.com\/wp-json\/wp\/v2\/media\/531"}],"wp:attachment":[{"href":"https:\/\/cekhukum.com\/wp-json\/wp\/v2\/media?parent=53209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cekhukum.com\/wp-json\/wp\/v2\/categories?post=53209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cekhukum.com\/wp-json\/wp\/v2\/tags?post=53209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}