Manfaat Laba Untuk Menambah Utang Dan Mengurangi Pajak

Abstract

Manfaat Laba untuk Menambah Utang dan Mengurangi Pajak. Penelitian ini bertujuan menemukan dampak serentak dan parsial pada likuiditas, struktur aset serta laba korporasi atas struktur modal. Regresi linear berganda digunakan sebagai metode terhadap 25 korporasi ritel sejak tahun 2011-2017. Hasil temuan mengindikasikan korporasi ritel cenderung memaksimalkan pemanfaatan pembiayaan internal dari pada laba ditahan. Laba ditahan digunakan untuk membiayai aktivitas operasional serta ekspansi bisnisnya sehingga tingkat utang mengalami penurunan. Namun laba korporasi tidak dimanfaatkan manajemen untuk menarik kreditur baru sehingga pembayaran pajak menjadi lebih tinggi. Oleh sebab itu, manajemen harus memanfaatkan laba untuk menambah utang korporasi sebagai pengurang biaya pajak.

Is Tax Avoidance Caused by Political Connections and Executive Characteristics?

“…Executives with a risk-taking preference are expected to have higher cash flows due to their bravery in deciding on high-risk decisions (Hidayah & Rahmawati, 2019). This is made to balance the risks that come with decision-making courage.…”

“…These results support the research conducted by Chen et al (2021) and Khlif & Amara (2019). Large-scale companies tend to become the main focus of attention by the government and encourage the management to guarantee their compliance in managing their taxes (Hidayah & Rahmawati, 2019). The company does not want to take the chance of going through an investigation procedure that may result in a negative perception of the company's long-term.…”

Earnings Management Practices of Family and Non-Family Entities

“…This study predicts that the company's size (SIZE) moderating the effect between DFAM and EM. The previous study has researched the natural logarithm of total assets as a measurement of size (Hidayah & Rahmawati, 2019;Lassoued et al, 2018;Wuryani, 2012).…”

ESSENSO: Meaning of Profit Oriented in Pharmacist’s Perspective

“…Below is an explanation of some meanings of profit oriented in the previous three researches. In accounting, profit is more familiar than "corporate profit", which is defined as company"s ability in generating profit that can be distributed to its shareholders in the form of dividend or retained in the form of retained earnings that will be used as corporate investment fund (Hidayah & Rahmawati, 2019). The definition is not false as accounting is indeed defined as an instrument to generate corporate financial statements for stakeholders" and shareholders" interest.…”