PENGARUH PAJAK DIGITAL DAN INSENTIF PAJAK TERHADAP INVESTASI STARTUP DI JAKARTA MELALUI KEPERCAYAAN INVESTOR SEBAGAI VARIABEL MEDIASI

Abstract

This study investigates the effects of digital tax and tax incentives on startup investment in Jakarta, with investor trust serving as a mediating variable. In the context of the rapidly growing digital economy, the Indonesian government has introduced digital taxes and offered tax incentives to encourage startup development as drivers of innovation and employment. Using a quantitative approach with path analysis based on questionnaires distributed to startup investors, the findings reveal that digital tax, tax incentives, and investor trust significantly influence startup investment. Furthermore, investor trust mediates the relationship between tax policies and investment decisions, suggesting that while digital tax may be viewed as a financial burden, strong trust in government fiscal policies can enhance investor confidence in the high-risk startup sector. The study recommends that policymakers improve digital tax regulations and optimize tax incentive schemes to strengthen investor trust, foster a more conducive investment climate, and promote sustainable growth in Jakarta’s startup ecosystem and digital economy.