稅務會計代理서비스의 公正性, 서비스品質, 顧客滿足 間의 構造關係에 關한 硏究

A Study on The Relationship among the Equity, Service Quality and Customer Satisfaction on Tax Agency Services

This study purposes to find a strategic plan for customer satisfaction in tax accounting agency service, by examining structurally the influence of the equity and service quality of tax agency service perceived by customer in the operation process of tax accounting agency service on customer satisfaction. To achieve the goal of this study, I tried to prove the causal relationship among variances through Structural Equation Model(SEM) analysis after setting up a relation model among the equity and service quality of tax accounting agency service and trust, perceived risk and customer satisfaction based on the result of preceding research and theoretical study. The research subjects were customers who had used or use currently tax accounting agency service in Busan area and actual proof analysis for total 340 copies of answered survey. For data processing, frequency analysis, reliability analysis and exploratory factor analysis were performed using SPSS 14.0 Software, and after performing each confirmatory factor analysis, the appropriateness of theoretical model was analyzed with Structural Equation Model using AMOS 7.0 Software. The results of the study drawn from actual proof analysis is summarized as follows: First, the equity of tax agency service appeared to influence trust significantly. Second, the equity of tax agency service appeared to influence perceived risk significantly. Third, the quality of tax agency service appeared to influence trust significantly. Fourth, the perceived risk of tax accounting agency service appeared to influence customer satisfaction significantly. However, as a result of structural equation model analysis, in contrast, tax accounting agency service quality appeared not to influence perceived risk significantly, and the perceived risk of tax agency service didn't influence customer satisfaction significantly.