Analisis Kebijakan Pajak terhadap Investasi pada Financial Technology di Indonesia
DOI:
https://doi.org/10.62007/joumi.v4i1.671Keywords:
Digital Economy, Financial Technology, Fintech, Investment, Tax PolicyAbstract
The development of Financial Technology (Fintech) in Indonesia has driven the growth of the digital economy and increased investment interest in the technology-based financial services sector. However, this development also poses challenges in regulatory and taxation aspects, particularly regarding the implementation of digital tax policies that can create a balance between state revenue and investment growth. This study aims to analyze tax policies on investment in the Fintech industry in Indonesia. The study used a qualitative approach with a library research method. Data sources were obtained from scientific journals, books, academic articles, digital tax regulations, and official reports from the government and related institutions. Data collection techniques were carried out through documentation and systematic literature searches, while data analysis used content analysis techniques through the stages of data reduction, classification, data presentation, and drawing conclusions. The results show that tax policy has a significant influence on the Fintech investment climate in Indonesia. Adaptive, transparent tax regulations that provide legal certainty can increase investment attractiveness and support the growth of Fintech startups. Conversely, complex and inflexible tax policies have the potential to increase operational costs and reduce investment interest in the Fintech sector.
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