Pengaruh Pengenaan Pajak Pertambahan Nilai (PPN)Terhadap Keputusan Investasi Saham Sektor Perbankan yang Terdaftar di Pasar Modal (Studi pada Mahasiwa Universitas Sumatera Utara)

Abstract

Value Added Tax (VAT) is a tax imposed on any increase in the value of goods or services and paid by the final consumer. VAT is regulated in the legal basis of law No. 42 of 2009 concerning VAT and its Amendments. This study aims to determine the effect of the imposition of value added tax (VAT) on the investment decision of the banking sector shares listed on the capital market. In this study, the method used is a quantitative method, to see the effect between the independent variable and the dependent variable. The study took a sample of 96 students of the University of North Sumatra, with the data used, namely primary data through distributing questionnaires. The data analysis technique in this study uses research instrument testing, simple linear regression and hypothesis testing using SPSS software. Based on the research results, the Thitung value is 7.521> Ttable 1.661 and also a significant level of 0.000 < 0.05. Soit can be concluded in this study that the imposition of value added tax (VAT) has a positive and significant effect on the investment decision of the banking sector shares listed on the capital market.