Coffee Shops as Urban Lifestyle Spaces
Coffee shops in Indonesia, particularly in Surabaya, have evolved beyond simple beverage outlets. They function as social hubs, informal workspaces, and lifestyle destinations. This shift reflects broader urban consumption patterns, where people value experience, comfort, and social interaction alongside products.
In this context, pricing is no longer just about affordability. Consumers evaluate the entire transaction experience, including how clearly taxes are presented and whether they feel fair. This makes tax perception an integral part of the overall value customers receive.
Simple Method, Real Insights
The study uses a quantitative explanatory approach, analyzing data from 335 coffee shop consumers in Surabaya. Respondents were selected based on recent visits to coffee shops and surveyed through online questionnaires.
Key characteristics of respondents include:
- Majority aged 15–25 years (86.3%)
- Predominantly higher education background (76.1%)
- Most earning ≤ Rp3,000,000 per month (70.7%)
- High tendency to still choose coffee shops despite tax charges (88.06%)
The data was analyzed using binary logistic regression, allowing researchers to identify which factors significantly influence consumer preferences.
Key Findings
The study identifies three main conclusions:
This finding shows that psychological and experiential factors outweigh purely economic considerations.
Why Tax Perception Matters
Consumers do not simply react to the existence of a tax. Instead, they evaluate:
- Whether the tax is clearly displayed
- Whether it feels fair
- Whether it matches the quality of service
When taxes are transparent and perceived as reasonable, consumers accept them as part of a legitimate transaction. However, unclear or hidden taxes can create dissatisfaction and discourage purchases.
This positions tax perception as a bridge between public policy and consumer behavior.
Implications for Business and Policy
The findings carry practical implications for both businesses and government institutions.
For coffee shop businesses:
- Clearly display prices and tax components
- Ensure transparency in billing
- Maintain service quality that justifies total cost
For local governments:
- Improve public tax literacy
- Communicate the purpose and benefits of taxes more effectively
- Build trust in tax systems through transparency
These steps can increase consumer acceptance without reducing demand.
Author Insight
According to Wida Praditasari from Universitas Negeri Surabaya, consumer decisions are closely tied to how they perceive fairness in transactions. She explains that tax perception acts as a “psychological bridge between fiscal policy and consumer behavior,” emphasizing that acceptance depends on clarity and perceived value.
This reinforces the idea that economic behavior in modern urban settings is influenced by perception as much as by financial capacity.
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