Impak Cukai dan Caj Perkhidmatan terhadap Permintaan Makanan di Restoran

Norain Mod Asri (), Wook Endut (), Salwah Bulis and Atikah Azmi
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Norain Mod Asri: Pusat Pengajian Ekonomi Fakulti Ekonomi dan Pengurusan Universiti Kebangsaan Malaysia, 43600 Bangi, MALAYSIA.
Wook Endut: Pusat Pengajian Ekonomi Fakulti Ekonomi dan Pengurusan Universiti Kebangsaan Malaysia, 43600 Bangi, MALAYSIA.
Salwah Bulis: Pusat Pengajian Ekonomi Fakulti Ekonomi dan Pengurusan Universiti Kebangsaan Malaysia, 43600 Bangi, MALAYSIA.
Atikah Azmi: Pusat Pengajian Ekonomi Fakulti Ekonomi dan Pengurusan Universiti Kebangsaan Malaysia, 43600 Bangi, MALAYSIA.

Jurnal Ekonomi Malaysia, 2014, vol. 48, issue 1, 99-116

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.

Keywords: Service tax; logit model; ordinary least square model; ready meals; restaurants; service charge (search for similar items in EconPapers)
Date: 2014
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