Jurnal Akuntansi, Keuangan dan Perpajakan
Vol. 9 No. 1 (2026): Edisi Februari

The Influence of Final Tax Rates and Investment Risk on Millennial Taxpayers' Interest in Investing in the Capital Market: Pengaruh Tarif Pajak Final dan Risiko Investasi terhadap Minat Berinvestasi Pasar Modal oleh Wajib Pajak Milenial

Maheswari, Ida Ayu Diah Kartika Diva (Unknown)
Laksmi, Kadek Wulandari (Unknown)



Article Info

Publish Date
28 Feb 2026

Abstract

This study examines the effect of the final tax rate and investment risk on the investment interest of millennial taxpayers in the capital market in Denpasar City. A quantitative approach was employed using primary data collected through questionnaires distributed to 100 respondents selected through purposive sampling. The data were analyzed using multiple linear regression with the assistance of SPSS. The results indicate that the final tax rate and investment risk have a positive and significant influence on investment interest. These findings suggest that clear tax policies and a proper understanding of investment risk can encourage greater investment participation among millennial taxpayers in the capital market. AbstrakPenelitian ini bertujuan menguji pengaruh tarif pajak final dan risiko investasi terhadap minat berinvestasi wajib pajak milenial di pasar modal di Kota Denpasar. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 100 responden yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan dengan regresi linier berganda menggunakan SPSS. Hasil penelitian menunjukkan bahwa tarif pajak final dan risiko investasi berpengaruh positif dan signifikan terhadap minat berinvestasi, sehingga kepastian kebijakan perpajakan serta pemahaman risiko dapat mendorong peningkatan partisipasi investasi milenial di pasar modal.

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Journal Info

Abbrev

jakp

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Pemerintahan, Akuntansi Perpajakan, Sistem Pengendali Manajemen, Sistem Informasi Akuntansi, Pengendalian Internal, Auditing, Audit Internal, Fraud, Perpajakan, Manajemen Pajak, Manajemen Keuangan, Manajemen Strategik, Analisa Laporan ...