Analisis Kebijakan Pajak Terhadap Keputusan Investasi Oleh Investor Kripto Di Kota Medan (Studi Pada Mahasiswa/Mahasiswi Universitas Sumatera Utara)

Abstract

The development of blockchain technology is currently making the development of investment in the economic field. One of them is the existence of crypto currency which is currently widely used as an asset by many people. With this rapid development the government decided to impose a tax on cryptocurrency transactions. By ratifying the imposition of PPh and VAT taxes on May 1, 2022. The purpose of this study was to determine the effect of tax policy on investment decisions by crypto investors. This study uses descriptive quantitative methods and data collection techniques using questionnaires and documentation studies so as to complete the formulation of the problem in this study. The results obtained by the author during the research are data on the development of crypto assets for the last 2 years and the results of investors' decisions on tax policies set by the government.