Abstract

The purpose of this study purports to confirm the impact of tax agency service expertise on the tax agent reputation of the tax office, the combined impact of service expertise and its reputation on the customer trust, and the combined impact of reputation, expertise, and customer trust on customer loyalty. The study also intends to examine whether customer trust or tax agent reputation has any mediating effect on service expertise or customer loyalty. Additionally, it intends to explore whether length of transaction period has any moderating effects on the whole structural relations. Results of hypothesis-testing are summarized as below: First, it was found that service expertise had significant positive impact on tax agent reputation of tax agency office, customer trust, and customer loyalty. Second, tax agent reputation was found to have significant positive impact on customer trust and customer loyalty. Third, customer trust in the tax agency was found to have weakly positive impact on customer loyalty. As a result of hypothesis-testing in regards to mediation effect, it was found that service expertise has exerted significant positive impact on customer loyalty through the medium of customer trust and tax agent reputation. It was also found that service expertise has had an impact on the tax agent reputation of the office, which led tax agent reputation to have impact on customer trust, which in turn led customer trust to have impact on customer loyalty. Finally, as a result of hypothesis-testing as to the structural relation between tax agency service expertise, customer trust, tax agent reputation of office, and customer loyalty, it was revealed that transaction period has weak moderating effects only in the case of hypothesis 1.

Keywords

• Tax Agency Service
• Tax Agency Service Expertise
• Tax Agent Reputation
• Customer Trust
• Customer Loyalty

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