Saputra, Nanda Wahyu (2026) Pengaruh Pemungutan Pajak atas Cryptocurrency dan Persepsi Keadilan Pajak terhadap Keputusan Investasi pada Cryptocurrency di Indonesia Dimoderasi Literasi Keuangan. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the effect of tax collection and perceptions of tax fairness on cryptocurrency investment decisions in Indonesia, moderated by financial literacy. This study uses a quantitative approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) method using SmartPLS 4 software, and the data were obtained through questionnaires distributed to cryptocurrency investors in Indonesia, involving 118 respondents. The results of the study show that tax collection has a significant effect on investment decisions, while perceptions of tax fairness do not have a significant effect. Financial literacy does not moderate the effect of cryptocurrency tax collection; however, it significantly moderates the effect of perceptions of tax fairness on cryptocurrency investment decisions. These findings indicate that, in cryptocurrency investment decisions, economic factors are more dominant than normative factors, with financial literacy playing a role in strengthening investors’ evaluations of tax policies.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance > HG4501-6051 Investment, capital formation, speculation | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Nanda Wahyu Saputra | ||||||||
| Date Deposited: | 26 May 2026 07:56 | ||||||||
| Last Modified: | 26 May 2026 07:56 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/52855 |
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