Abstract

The purpose of this study is to explore the determinants of tax service quality and tax service client satisfaction, complaining intentions, and loyalty by empirecally the unit of business owners utilizing tax service in Seoul & Gyonggi. It develops a tax service users satisfaction model and testifies it through path analysis using questionnaires from 180 users in Seoul & Gyonggi area. This study also evaluates what determines the degree of satisfaction with those tax service and investigates whether or not there exist any differences between client and tax preparers in determinants of satisfaction with tax serviceThe findings of this research are summarized as follows;First, there are statistically significant influenced of users satisfaction by tax service quality based on these empirical data, we find that there are significant relationships the tax service users satisfaction and professional competence, tax saving, tax service reliability.Second, users complaining influence significantly on the loyalty of the tax service Third, tax services quality influence significantly on the general satisfaction of the users, and that which influences satisfaction and loyalty of the tax service The result of the study provide evidence that tax service users loyalty affected their users satisfaction and service quality. Especially, the tax saving, tax service reliability, professional competence, user complaining and users satisfaction.

Keywords

• Tax Service
• Service Quality
• Loyalty

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