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"This research aims to identify tax maximization of hotels and restaurants to increase Locally Raised Revenue of Bukittinggi City. Data collection used docementation and in- depth interview. The research showed that Bukittinggi City could improve Locally Raised Revenue and exced its target. However, the government realized that the obedience of tax payers is the key factors to materialized its target. The government also realized that behaviour of tax payers are main challenges for the government to maximize its income from taxing the hotels and restourants, since Indonesian government has been implementing Tax Law Regulation which uses self assessment system."

"ABSTRAKPenelitian ini mengeksplorasi niat perilaku pro-lingkungan dalam pengaturan restoran, yang berfokus pada menu perilaku makan berkelanjutan. Tujuan dari penelitian ini adalah untuk memahami niat perilaku konsumen dalam memilih menu pilihan nabati organik di restoran, serta niat mereka untuk mengunjungi restoran yang menampilkan menu pilihan nabati organik. Model pada penelitian ini mengadopsi pendekatan integratif dari Theory of Planned Behavior (TPB) dan Norm Activation Model (NAM), dengan penambahan dua hubungan antar variabel untuk mengatasi kesenjangan dari penelitian sebelumnya. Sebanyak 383 tanggapan dikumpulkan dari konsumen aktual dan potensial dari makanan dan minuman nabati organik di Indonesia yang berusia minmal 18 tahun. Penelitian ini menggunakan Structural Equation Modeling (SEM), khususnya pendekatan CB-SEM yang dianalisis menggunakan LISREL 8.8. Temuan menunjukkan personal norm, attitude, dan perceived behavioral control adalah penentu niat untuk memilih menu pilihan nabati organik, yang pada akhirnya mendorong niat untuk mengunjungi restoran yang menampilkan menu nabati organik. Hasil menunjukan bahwa subjective norm memiliki pengaruh langsung yang tidak signifikan terhadap niat konsumen, namun subjective norm secara tidak langsung mempengaruhi niat konsumen melalui personal norm. Selanjutnya, perceived behavioural control ditemukan menjadi motif yang paling menonjol untuk memprediksi niat konsumen. Implikasi manajerial dari penelitian ini dibahas lebih lanjut bersama rekomendasi untuk penelitian masa depan.

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ABSTRACT

This research explores pro-environmental behavior intention in a restaurant setting, especially it focuses on sustainable or green menu dining behavior. The purpose of this study is to understand consumer behavioral intention on choosing organic plant-based menu item at a restaurant, as well as their intention to visit restaurant featuring organic plant-based menu items. The study model adopts an integrative approach of the Theory of Planned Behavior (TPB) and Norm Activation Model (NAM), in addition to two additional relationships to address the gap of previous research. A total of 383 responses is gathered from an actual and potential consumer of organic plant-based food and beverages in Indonesia which is at least 18 years old. This study uses Structural Equation Modelling (SEM), particularly the CB-SEM approach that is analyzed using LISREL 8.8. The findings indicate personal norm, attitude, and perceived behavioral control are the determinants of intention to choose organic plant-based menu items, which ultimately drive intention to visit a restaurant that features an organic plant-based menu. The result indicates subjective norm has a non-significant effect directly towards consumer intention, however subjective norm indirectly influences intention through the personal norm. Further, perceived behavioral control is found to be the most salient motive to predict consumer intention. The managerial implication of the research is discussed further alongside recommendations for future research."

"ABSTRAK

Penelitian ini membahas tentang pengaruh nilai kesehatan terhadap niat perilaku pada makanan sehat di restoran dengan dimediasi oleh sikap terhadap rasa dan sikap terhadap kesehatan. Responden penelitian ini berjumlah 280 orang yang pernah mengonsumsi menu makanan sehat di restoran dalam kurun waktu tiga bulan terakhir dengan wilayah cakupan Jakarta, Bogor, Depok, Tangerang, dan Bekasi. Pengolahan data menggunakan Structural Equation Modeling SEM dengan menggunakan program LISREL 8.8. Hasil penelitian menunjukkan bahwa nilai kesehatan memiliki pengaruh positif dan signifikan terhadap sikap baik sikap terhadap rasa dan kesehatan dan pada niat perilaku. Begitu juga dengan sikap terhadap rasa dan kesehatan berpengaruh positif dan signifikan terhadap niat perilaku pada menu makanan sehat di restoran.

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ABSTRACT

Study examines the effect of health value on behavioral intentions of healthful foods in restaurant with mediated by attitude toward taste and attitude toward healthfulness. Respondent of this research amounted to 280 people who had consumed healthful foods menu in restaurant within the last three months in area of Jakarta, Bogor, Depok, Tangerang, and Bekasi. Data were analyzed using Structural Equation Modeling SEM with LISREL 8.8 software. The result of this research revealed that health value had a positive and significant effect on attitudes both attitude toward taste and healthfulness and on behavioral intentions. In addition, attitude toward taste and healthfulness positively and significantly influence behavioral intentions of healthful foods menu in restaurant."