RESTITUSI JUMBO DAN SP2DK: STUDI KOMPARATIF REGULASI SEBELUM DAN SESUDAH PMK 28/2026 DI ERA CORETAX

Abstract

This study aims to analyze the role of financial literacy, trust perception, 
and risk perception on young people’s interest in owning insurance. The research 
employed a Systematic Literature Review (SLR) method by examining national and 
international articles published between 2020 and 2026 from Google Scholar and 
Scopus databases. The findings indicate that financial literacy improves young 
people’s understanding of the importance of insurance, trust perception 
strengthens confidence in insurance companies, and risk perception influences 
awareness of future financial protection. These three factors significantly 
contribute to increasing young people’s interest in insurance ownership. This study 
highlights the importance of financial education, trust enhancement, and risk 
awareness in encouraging insurance ownership among younger generations.