Impak cukai dan caj perkhidmatan terhadap permintaan makanan di restoran

Translated title of the contribution: The impact of tax and service charge on food demand in restaurants

Norain Mod Asri, Wook Endut, Salwah Bulis, Atikah Azmi

Research output: Contribution to journalArticle

1 Citation (Scopus)

Abstract

Today, the booming of the food and beverage industry, especially in the city actually joined by consumer demand for good quality service and great hospitality from the industry. Thus, to meet the needs of consumers, many restaurant start to impose service charges that is believed to act as an indicator of the performance of servers in the restaurant. At the same time, the Malaysian government also imposes a service tax on large scale restaurants since the restaurant is usually visited by customers who can afford only. This phenomenon have created two important questions. First, do tax and service charges affect the frequency of visit, total of spending per visit and consumer decision to eat at the restaurant or take-away the food? Second, does consumer agrees and satisfied with the implementation of tax and service charges at the restaurant? By applying the logit and ordinary least squares model on primary data obtained through the distribution of questionnaires around Bandar Baru Bangi, Kajang and Putrajaya, the results prove that the respondents tend to increase the frequency of visits and tend to satisfy on tax and service charge when it is significant positively influenced by the factor of reasonable price after tax and/or service charges. However, the analysis on perceptions of the respondents showed that the respondents are not satisfied with the rate of tax and service charge because the food is already expensive and not commensurate with the services provided by the management of the restaurant.

Original languageUndefined/Unknown
Pages (from-to)99-116
Number of pages18
JournalJurnal Ekonomi Malaysia
Volume48
Issue number1
Publication statusPublished - 2014

Fingerprint

Food demand
Tax
Fees
Restaurants
Food
Industry
Factors
Ordinary least squares
Logit
Service quality
Hospitality
Consumer decision
Food and beverage
Consumer demand
Questionnaire
Government

Keywords

  • Logit model
  • Ordinary least square model
  • Ready meals
  • Restaurants
  • Service charge
  • Service tax

ASJC Scopus subject areas

  • Business, Management and Accounting (miscellaneous)

Cite this

Impak cukai dan caj perkhidmatan terhadap permintaan makanan di restoran. / Mod Asri, Norain; Endut, Wook; Bulis, Salwah; Azmi, Atikah.

In: Jurnal Ekonomi Malaysia, Vol. 48, No. 1, 2014, p. 99-116.

Research output: Contribution to journalArticle

Mod Asri, Norain ; Endut, Wook ; Bulis, Salwah ; Azmi, Atikah. / Impak cukai dan caj perkhidmatan terhadap permintaan makanan di restoran. In: Jurnal Ekonomi Malaysia. 2014 ; Vol. 48, No. 1. pp. 99-116.
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