<![CDATA[This study aims to analyze the effect of accessibility and tourism facilities on increasing the number of visitors to Ponot Waterfall, Tangga Village, Aek Songsongan Subdistrict, Asahan Regency, North Sumatra. A quantitative approach with a survey method was used, distributing questionnaires to 100 domestic tourist respondents selected through purposive sampling. Data were analyzed using multiple linear regression with the aid of SPSS 27. The results show that accessibility has a positive and significant effect on the number of visits (t = 9.345 > t table 1.985; sig. 0.000), as does the tourism facility (t = 2.984 > t table 1.985; sig. 0.004). Simultaneously, accessibility and facilities have a significant effect on the number of visits (F = 48.803 > F table 3.09; sig. 0.000), with a coefficient of determination (R²) of 0.502, meaning both variables explain 50.2% of the variation in visitor numbers, while the remaining 49.8% is influenced by other factors outside this research model. Based on the beta coefficient, accessibility (β = 0.670) is the more dominant factor affecting the number of visits compared to facilities (β = 0.214). These findings indicate that improving road access and transportation should be a priority for destination managers, without neglecting the improvement of supporting facilities, in order to sustainably increase the number of tourist visits to Siponot Waterfall.]]>
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