Objective: This study examines the effect of earnings and corporate taxes role on the company's dividend policy in the SRI-KEHATI Index. In this research, dividend policy means dividends paid proportion to shareholders. Earnings are estimated by four financial ratios namely contributed capital ratio, prior year-earnings, sales growth, and return on assets.Research Design & Methods: The sample is taken according to purposive sampling with the criteria of the consistency of the company listed in the SRI-KEHATI Index during 2014-2017 and routinely distributes annual dividends, finally 14 companies are taken from 33 companies. Panel data were examined with the assistance of Eviews 9.0 software. Data collected from the company's financial statements and measured using a formula adopted from earlier research. Findings: Empirical results found that capital ratio, prior year-earnings, sales growth, and corporate taxes did not significantly affect the dividend payout ratio. While return on assets has a positive effect on dividend payout ratio. Companies that grow well will need more funds to cover their financing and try to keep up their income proportion, one way is to pay a constant dividend, lower, or even zero dividends. Limitations & Recommendations: This finding recommends that investors should pay attention to company profitability by measuring return on assets. Future research can use the new stock index’s constituents such as IDX High Dividend 20 and include other factors that indicated to determine dividend policy. Contribution & Value Added: This result contributes to the financial literature, especially related to the dividend policy of public listed companies in Indonesia. Practically, investors can use this result as additional information in investment decisions.

The purpose of this research is to know the influence of RETE, CASHTA, TETA, ROE, SIZE, LEVERAGE on the dividend policy on the company lifecycle of 2014-2018 listed on the Indonesia Stock Exchange (IDX). The population of this research was an IDX registered manufacturing company in 2014-2018, with a total population of 170 companies. The sampling technique used in this research is purposive sampling, and 76 companies were obfained. The independent variables of this research are RETE, CASHTA, TETA, ROE, SIZE, LEVERAGE; While the dependent variable of this research is a dividend policy. The results of this research show that RETE, CASHTA, TETA, SIZE, LEVERAGE are not significant to the dividend policy on the company's lifecycle. In general, there is a variable ROE that has a significant influence on the dividend policy. Further, if analysis is conducted on each company's lifecycle, the ROE has a significant effect on the dividend policy at the start-up stage.