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All Journal Liquidity: Jurnal Riset Akuntansi dan Manajemen Quantitative Economics and Management Studies Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Sri Setia Ningsih
Institut Teknologi dan Bisnis Ahmad Dahlan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Mathematics

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Comparison of Trading Volume and Share Price Changes Prior to and Following the Announcement of Dividend Tax Policy the Omnibus Job Creation Act Sri Setia Ningsih; Lestari Adhi Widyowati
Quantitative Economics and Management Studies Vol. 4 No. 4 (2023)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.qems1706

Abstract

The study goal is to examine changes in trading activity and stock prices both before and after omnibus law on job creation Law dividend tax policy went into effect. The approach adopted in this study is an event study with matched samples from various tests. The consumer goods industry sector companies in the JII index listed on the IDX before and after announcement of the dividend tax policy are the research population. According to the research, there is a substantial difference between the periods before and after the introduction of the dividend tax policy on omnibus law in the variable stock trading volume, but not for variable share price. In order to provide investors with a guide when making investments in the nation, this study looks at and analyzes both long- and short-term changes in trading volume and stock prices before and after introduction of the dividend tax policy.
Mekanisme Perhitungan dan Pelaporan PPH Pasal 21 (Pada Sekolah TK ABA’Aisyiyah PCA Ciputat Timur Tangerang Selatan) Sri Setia Ningsih; Roosita Meiliani Dewi; Yumniati Agustina; Lestari Adhi Widyowati
Jurnal Pengabdian Masyarakat Disiplin Ilmu (JPMASDI) Vol. 2 No. 1 (2024): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v2i1.3394

Abstract

Pajak merupakan salah satu sumber dana pemerintah yang digunakan untuk pembangunan. Pengetahuan tentang perpajakan secara bertahap perlu disebarkan dalam bentuk berbagi pengetahuan. Kegiatan pengabdian ini ditujukan kepada para guru yang tergabung dalam Ikatan Guru 'Aisyiyah Bustanul Athfal Tangsel Tangsel Selatan, mengingat guru memberikan kontribusi terhadap penerimaan pajak khususnya PPH pasal 21..Permasalahan yang muncul adalah kurangnya pengetahuan perpajakan dan kemampuan guru dalam menghitung dan melaporkan PPH Pasal 21 sesuai UU HPP. Kegiatan pengabdian ini dilaksanakan selama satu hari. Materi yang diberikan antara lain cara menghitung tarif PPh Pasal 21 terbaru yang sesuai dengan UU HPP, kategori penghasilan PPh Pasal 21 dan sistem pelaporannya. Metode yang digunakan dalam pengabdian ini adalah metode ceramah, tutorial, praktek dan diskusi. Hasil dari pengabdian ini adalah para guru dapat lebih memahami tentang perpajakan termasuk cara menghitung dan melaporkan PPh Pasal 21 sesuai UU HPP dan akan ada tindak lanjut dari kegiatan ini yaitu memberikan pendampingan secara berkelanjutan. Kata kunci: PPh Pasal 21, UU HPP
Indonesian Capital Market Response to Tax Reforms: An Integrated Event Study Analysis with Methodological Robustness Shella Febriyanti; Sri Setia Ningsih
Liquidity Vol. 15 No. 1 (2026): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v15i1.3403

Abstract

This study examines how Indonesia’s capital market responds to major tax reforms, which hold the potential to influence investor behavior through shifts in risk perception, growth expectations, and confidence in fiscal direction. Using an event study approach, the analysis evaluates market reactions to ten key tax policies through mean-adjusted and market model return estimations. The sample consists of 29 listed companies across multiple sectors, producing 290 Cumulative Abnormal Return (CAR) observations. The testing process includes abnormal return calculations, t-statistics, the proportion of positive reactions, and several robustness checks to validate consistency across different event windows. The findings indicate that average CAR values are generally close to zero, with most policy events showing limited statistical significance. Policies that enhance business certainty, such as the Job Creation Law and the Harmonization of Tax Regulations Law (HPP), tend to generate clearer positive reactions. In contrast, policies that raise tax burdens or are associated with the pandemic show negative or insignificant effects. Sectoral results reveal that energy and mining tend to be more stable compared to infrastructure. The study is limited by its sample size and short-term focus, suggesting the need for broader sector inclusion, volatility-based or machine learning approaches, and macroeconomic or sentiment variables in future research
Co-Authors Lestari Adhi Widyowati Roosita Meiliani Dewi Shella Febriyanti Yumniati Agustina