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All Journal International Journal of Application on Economics and Business Jurnal Serina Abdimas
Aristie, Evelyn
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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FACTORS THAT AFFECT DIVIDEND POLICY DURING THE COVID-19 PANDEMIC Aristie, Evelyn; Setijaningsih, Herlin Tundjung
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1657-1669

Abstract

This research aims to obtain empirical evidence regarding the influence of free cash flow, business risk and investment opportunity set on dividend policy in banking companies listed on the Indonesia Stock Exchange in the 2020-2022 period. Sample selection was carried out using purposive sampling, resulting in a total sample of 13 companies. Next, data model selection, classical assumption testing, data analysis and hypothesis testing are carried out. The data was processed using the E-views 12 application and the research model used was random effect model (REM). The research results show that dividend policy, which is the dependent variable, is not influenced by free cash flow, business risks and investment opportunities. The absence of a significant influence from these three variables could be due to the ongoing Covid-19 pandemic during the research.
ASISTENSI PELAPORAN SPT DENGAN E-FILLING BAGI WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA TAMAN SARI Aristie, Evelyn; Lukman, Hendro
Jurnal Serina Abdimas Vol 1 No 3 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i3.26155

Abstract

The obligation of taxpayers to report their tax obligations, including individual taxpayers (WPOP) who earn income from employers with less than 60 million Rupiah a year. The reporting obligation for WPOP is March 31 of the next tax year as the deadline. There are quite a number of WPOP groups, but they generally lack knowledge about taxation and how to use e-filing in reporting Annual Tax Returns. The WPOP of this group will report their obligations using the Tax Return Form 1770SS (SPT 1770SS). This condition causes the need for assistance in filling out SPT 1770SS. To anticipate the large number of WPOP requiring assistance, the Directorate General of Taxes (DGT) formed a Tax Volunteer by recruiting students from University Tax Centers to assist WPOP in filling out 1770SS SPT by using e-filing. The activity which took place from March 1 to March 31 2023 took place at the Tax Service Office (KPP) Pratama Taman Sari. This activity has multiple benefits, namely for DGT, students and WPOP, and universities. This activity should be continued in the coming years. ABSTRAK Kewajiban wajib pajak harus melakukan pelaporan kewajiban pajaknya, termasuk Wajib Pajak Orang Pribadi (WPOP) yang memperoleh penghasilan dari pemberi kerja dengan kurang dari 60 juta Rupiah setahun. Kewajiban melapor bagi WPOP adalah tanggal 31 Maret tahun pajak berikutnya sebagai batas akhir. Kelompok WPOP ini jumlahnya cukup banyak tetapi mereka umumnya kurang mempunyai pengetahuan mengenai perpajakan dan cara menggunakan e-filing dalam melaporan Surat Pemberitahuan Tahunan. WPOP kelompok ini akan melaporan kewajibannya dengan menggunakan Surat Pemberitahuan Formulir SPT 1770SS (SPT 1770SS). Kondisi ini menyebabkan diperlukannya pendampingan dalam pengisian SPT 1770SS. Untuk mengantisipasi banyaknya WPOP yang memerlukan asistensi, maka Direktorat Jendral Pajak (DJP) membentuk Relawan Pajak dengan merekrut mahasiswa yang berasal dari Tax Center Perguruan Tinggi untuk mengasistensi WPOP mengisi SPT 1770SS dengan menggunakan e-filing. Kegiatan yang berlangsung dari tanggal 1 Maret sampai 31 Maret 2023 bertempat di Kantor Pelayanan Pajak (KPP) Pratama Taman Sari. Kegiatan ini mempunyai multimanfaat., yaitu bagi DJP, mahasiswa dan WPOP, dan perguruan tinggi. Kegiatan ini sebaiknya dapat tetap dilakukan pada tahun-tahun mendatang.
Co-Authors Herlin Tundjung Setijaningsih, Herlin Tundjung Lukman, Hendro