ATJ Asian Tax Journal

Asian Tax Journal

Print ISSN 1738-3323 Online ISSN 2733-9270

Relation of Tax Services, Satisfaction Level of PB and Operating Performance of PB(Private Banker)

  • Kim, Yong-Yeol Gachon University Graduate School

Asian Tax Journal Vol. 17 No. 5 (2016), pp. 199-243

Abstract

The objectives of this study are to determine if tax service provided by domestic financial institution influences on the satisfaction level of PB, to determine if specific types of tax service have any effects on the operation performance of PB, considered the operation performance of PB has difference by tax service, and to examine if the satisfaction level of PB has any moderating effect on the relationship between tax service and the operation performance of PB. In order to attaining the study purpose, It considers the theoretical background and the precedent study through literature analysis by using the questionnaires. The responses are used into the study though statistical analysis. The survey has 30 questions about the specific types of tax service, satisfaction of PB and the operation performance of PB. Also, they are set by Likert 7 points. The results of this study are as follows. First, the results suggest that tax service provided by financial institution has effects on the satisfaction level of PB. Adopting all of counseling service, reporting service, and customer seminar service as particular types of tax service in significant level, tax service provided by financial institution has a positive effect on the satisfaction level of PB. Second, the results indicate that tax service has an effect on the operation performance of PB. It means that a counseling service, reporting service, and customer seminar service as particular types of tax service have a positive effect on infantile assets, customer churn prevention, and customer loyalty as specific types of performance of PB operation. Because various types of tax service which effects on operation performance of PB have differences in degree of influence, the results denote that counseling service has relatively high effect on infantile assets of operation performance, and customer seminar service has the biggest effects on customer churn prevention and customer loyalty while reporting service of tax service has the lowest effect on the operation performance of PB. Third, the results represent that the satisfaction level of PB has mediating effect between tax service provided by financial institution and operation performance of PB. This indicates that counseling service, reporting service, and customer seminar service as types of tax service provided by financial institution have important effects respectively on infantile assets, customer churn prevention, and customer loyalty of the operation performance of PB, and by mediating in the satisfaction level of PB, each tax service has significant effect on infantile assets, customer churn prevention, and customer loyalty as types of performance of PB operation.

Keywords

  • tax service by financial institution
  • satisfaction level of PB
  • operation performance of PB

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