Pengaruh Pengenaan Pajak Terhadap Keputusan Investasi Saham (Studi Kasus pada Mahasiswa Universitas Sumatera Utara)

Abstract

In the era of Industry 4.0, global economic and digital advancements have made it easier for business actors to use information technology to market their products. Information technology, especially the internet, has created significant opportunities for businesses to reach consumers worldwide more efficiently and effectively. This study aims to determine the impact of VAT (Value Added Tax) and Income Tax on stock investment decisions among students of Universitas Sumatera Utara. The research method employed is quantitative with an associative approach. The quantitative method is based on positivism philosophy, used to study specific populations or samples, with data collection through research instruments. The data is quantitative or statistical, aiming to describe and test the predetermined hypotheses. The results of the study, using questionnaires and data processed with SPSS, conclude that the imposition of taxes has a positive and significant influence on stock investment decisions (Case study on students of Universitas Sumatera Utara).