ISCUSSION AND CONCLUSIONIt can be concluded that three out of five dimensions of perceived value have an effect on satisfaction and trust. Behavioral price has no effect at all on satisfaction and trust; while monetary price has effect solely on satisfaction. Considering the relative importance of each dimensions of perceived value, the quality dimension becomes the most important, followed by reputation, emotional value, and monetary price respectively. The result is consistent with empirical studies (Sanchez-Garciaet al., 2007) and makes intuitive sense. Since quality is what we want from the product/ service, the core service itself. The quality is consistent with functional value (Molineret al., 2007). The reputation is consistent with social value, the way the service is perceived as having status or not. Emotional value is undeniable attribute since all spa customersnot only seek treatment but also seek sense of happiness.