Pengaruh Pengenaan Pajak Restoran terhadap Keputusan Pembelian di Mie Gacoan Dr. Mansyur Kota Medan (Studi pada Mahasiswa Fakultas Ilmu Sosial dan Ilmu Politik Universitas Sumatera Utara)

Abstract

The food and beverage industry has become one of the fastest-growing sectors in Indonesia, especially in big cities like Medan. One of the restaurants that has gained public attention is Mie Gacoan, which is known for its unique and affordable spicy noodle dishes. In deciding to buy the dish , consumers must think about the costs that must be paid including the imposition of Restaurant Tax on every purchase at Mie Gacoan restaurant. This study aims to find out how the imposition of restaurant taxes affects the purchase decision of students of the Faculty of Social and Political Sciences USU at the Noodle Gacoan outlet dr. Mansyur Medan. The effect between the imposition of the Restaurant Tax will be partially analyzed on the purchase decision. The form of research used in this study is quantitative research with an associative approach . The population in this study is the consumers of Mie Gacoan dr. Mansyur Medan City especially FISIP USU students which number 3,828 population, with a sampling technique using the slovin formula with a sample number of 97 respondents. The primary data used in this study was obtained by distributing questionnaires directly while secondary data was obtained through literature studies. The data analysis methods used are instrument test, simple linear regression analysis, and hypothesis test. The results of the study show that the imposition of Restaurant Tax has a positive and significant effect on the purchase decision at Mie Gacoan dr. Mansyur Medan City on FISIP USU students. The determination coefficient test shows that there is a close relationship between the imposition of restaurant taxes and purchase decisions. Based on Adjusted R Square, it is also known that the tax imposition variable contributes 14.7% to the purchase decision variable, while the remaining 85.3% is influenced by factors outside this research model.