Extending the Theory of Planned Behavior with Perceived Tourism Tax Impact: Evidence from Semarang Old Town, Indonesia

Abstract

This study examines tourists’ revisit intention in an urban heritage destination by extending the Theory of Planned Behavior (TPB) with perceived tourism tax impact. The research focuses on Semarang Old Town, Indonesia, where heritage conservation, tourism development, and destination sustainability increasingly intersect. A quantitative cross-sectional survey was conducted involving 296 domestic tourists who had visited Semarang Old Town at least once. Data were analyzed using structural equation modeling to assess the measurement model, direct relationships, reciprocal associations, and moderating effects among the study constructs. The results show that subjective norm and perceived behavioral control significantly increase revisit intention, with perceived behavioral control emerging as the strongest direct predictor. Perceived tourism tax impact also has a significant positive effect on revisit intention, indicating that tourists may respond more favorably when tourism-related taxation is associated with destination improvement, heritage conservation, environmental protection, and local benefits. In contrast, hedonic and utilitarian attitudes do not exert significant direct effects on revisit intention. Perceived behavioral control further moderates the relationships between both attitude dimensions and revisit intention, suggesting that favorable evaluations are more likely to translate into intention when tourists perceive sufficient capacity and opportunity to revisit. These findings extend the explanatory relevance of TPB by introducing a policy-related perception into the model and demonstrate that revisit decisions in urban heritage tourism are shaped not only by attitudes but also by social influence, behavioral feasibility, and perceptions of tourism taxation.