This study analyzes about how the quality of tax agency service can influence customer satisfaction and loyalty. For this, we analyze and utilize the variable factors from precede studies. Five factors which extract from factorial analysis are distributed 'tangibles, reliability, responsiveness, assurance and empathy' and we choose customer satisfaction and loyalty as dependent variables.
If you see the result of regression analysis between customer satisfaction and perceived service quality, the most significant factor which influence to customer satisfaction is empathy and assurance. According to this analysis, if a tax agency wants to increase the customer satisfaction, he or she has to try to give better service.
If you see the result of regression analysis between loyalty and perceived service quality, the most significant factor which influence to customer satisfaction is empathy and responsiveness.
If you see the result of regression analysis about customer satisfaction and loyalty, customer satisfaction influence to loyalty. And, if you want to increase loyalty, customer satisfactory through improvement of service quality is most important.