The aim is to apply the Analytic Hierarchy Process (AHP) to analyze the key factors that influence investor decision to the Integrated Resort (IR) attractions in Taiwan. After first creating a hierarchical framework with four dimensions and fourteen factors based on the academic literature and consultation with scholars and IR experts, the AHP approach is utilized to assess key factors according to the results of an expert AHP questionnaire. The study results have shown that: (1) ‘Finance’ is the most important dimension when considering investment on IR. (2) In order of relative importance, the top six key factors that influence investor decision to the IR attractions are: Location, Government policy and regulations, Return on investment, Market size, Community support, and Investment threshold. The study results can serve as a reference to generate future investment attraction on IR.
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