Abstract
Functional aspects have dominated the measurement of service quality. This paper investigates the perception of taxpayers on the quality of tax amnesty services and the factors influencing the quality of tax amnesty services using multi-dimensional aspects or multi-attribute constructs. Gronroos service quality model is used as the bedrock for the study, and structural equation modelling (SEM) informed the analysis of the data. A research questionnaire was used to collect data from 100 tax amnesty participants, and each latent variable was verified. The results show that both functional quality and technical quality positively and substantially affect image quality. Image and technical quality have a positive and significant influence on service quality perceptions, while functional quality has a positive but insignificant impact upon service quality perceptions. Further, the results reveal that service quality perceptions positively and significantly affect taxpayers' satisfaction. The results provided an advice policy design that delivers excellent services to taxpayers.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: International Journal of Productivity and Quality Management
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
