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All Journal Enrichment : Journal of Management
Enjat Sudrajat
Universitas Matha'ul Anwar Banten
Economics, Econometrics & Finance

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The Impact of Increasing Toll Shop Automation on Income Tax with Vehicle Volume as a Moderatting Variable Irma Yunita; Enjat Sudrajat
Enrichment : Journal of Management Vol. 12 No. 2 (2022): Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1125.959 KB) | DOI: 10.35335/enrichment.v12i2.400

Abstract

The purpose of this study was to determine the impact of increasing the automation of toll booths on income tax with vehicle volume as a moderating variable. This research method uses the Sem PlS 3.0 method with secondary data obtained from the annual hassle of PT. Jasa Marga in 2009-2018. The result of the research is that automatic toll booths have a significant effect on income tax and vehicle volume while vehicle volume on income tax has no effect.
Co-Authors IRMA YUNITA