The linking of service quality, trust, and innovation toward taxpayer’s satisfaction

The provision of quality government services is becoming increasingly important, and the public sector is striving to match private companies when delivering exceptional services. The Inland Revenue Board of Malaysia (IRBM) is central in providing direct services to clients on tax matters. However,...

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Main Author:	Mohamad Firdaus, Abdul Rahim
Format:	Thesis
Language:	eng eng eng
Published:	2023
Subjects:	HJ4771.6 Income Tax Tax Returns.
Online Access:	https://etd.uum.edu.my/10907/1/Depositpermision_s95590.pdf https://etd.uum.edu.my/10907/2/s95590_01.pdf https://etd.uum.edu.my/10907/3/s95590_02.pdf
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id	my-uum-etd.10907
record_format	uketd_dc
spelling	my-uum-etd.109072024-01-18T06:33:02Z The linking of service quality, trust, and innovation toward taxpayer’s satisfaction 2023 Mohamad Firdaus, Abdul Rahim Anuar, Herman Shah Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HJ4771.6 Income Tax. Tax Returns. The provision of quality government services is becoming increasingly important, and the public sector is striving to match private companies when delivering exceptional services. The Inland Revenue Board of Malaysia (IRBM) is central in providing direct services to clients on tax matters. However, concerns have been raised about the quality of services the IRBM provides. This study examines the relationships between service quality, customer trust, and taxpayer satisfaction with IRBM and the mediating influence of innovation on these linkages. A quantitative research design was employed in this study. A total of 384 questionnaires were distributed to Malaysian taxpayers in eight IRBM Northern Region branches. The data were analyzed using partial least squares – structural equation modeling (PLS-SEM) via SmartPLS 3. The results reveal a significant relationship between service quality, customer trust, and taxpayer satisfaction with IRBM. Higher service quality directly increases satisfaction, while higher customer trust leads to higher taxpayer satisfaction with IRBM services. Moreover, innovation acts as a mediator and influences the impact of service quality and customer trust on taxpayer satisfaction with IRBM services. Fostering innovation in service delivery enhances service quality, builds customer trust, and boosts customer satisfaction with IRBM. As for practical implications, stakeholders should make informed decisions and implement effective strategies to improve service quality, foster customer trust, and ultimately enhance taxpayers’ satisfaction with IRBM. In terms of theoretical implications, the present research applies the Expectation Disconfirmation Theory in the proposed framework and discovered significant relationships between service quality, customer trust, and taxpayer satisfaction with IRBM. Another important discovery concerns the mediation of innovations in these relationships. 2023 Thesis https://etd.uum.edu.my/10907/ https://etd.uum.edu.my/10907/1/Depositpermision_s95590.pdf text eng staffonly https://etd.uum.edu.my/10907/2/s95590_01.pdf text eng 2024-10-10 staffonly https://etd.uum.edu.my/10907/3/s95590_02.pdf text eng staffonly other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Anuar, Herman Shah
topic	HJ4771.6 Income Tax Tax Returns.
spellingShingle	HJ4771.6 Income Tax Tax Returns. Mohamad Firdaus, Abdul Rahim The linking of service quality, trust, and innovation toward taxpayer’s satisfaction
description	The provision of quality government services is becoming increasingly important, and the public sector is striving to match private companies when delivering exceptional services. The Inland Revenue Board of Malaysia (IRBM) is central in providing direct services to clients on tax matters. However, concerns have been raised about the quality of services the IRBM provides. This study examines the relationships between service quality, customer trust, and taxpayer satisfaction with IRBM and the mediating influence of innovation on these linkages. A quantitative research design was employed in this study. A total of 384 questionnaires were distributed to Malaysian taxpayers in eight IRBM Northern Region branches. The data were analyzed using partial least squares – structural equation modeling (PLS-SEM) via SmartPLS 3. The results reveal a significant relationship between service quality, customer trust, and taxpayer satisfaction with IRBM. Higher service quality directly increases satisfaction, while higher customer trust leads to higher taxpayer satisfaction with IRBM services. Moreover, innovation acts as a mediator and influences the impact of service quality and customer trust on taxpayer satisfaction with IRBM services. Fostering innovation in service delivery enhances service quality, builds customer trust, and boosts customer satisfaction with IRBM. As for practical implications, stakeholders should make informed decisions and implement effective strategies to improve service quality, foster customer trust, and ultimately enhance taxpayers’ satisfaction with IRBM. In terms of theoretical implications, the present research applies the Expectation Disconfirmation Theory in the proposed framework and discovered significant relationships between service quality, customer trust, and taxpayer satisfaction with IRBM. Another important discovery concerns the mediation of innovations in these relationships.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Mohamad Firdaus, Abdul Rahim
author_facet	Mohamad Firdaus, Abdul Rahim
author_sort	Mohamad Firdaus, Abdul Rahim
title	The linking of service quality, trust, and innovation toward taxpayer’s satisfaction
title_short	The linking of service quality, trust, and innovation toward taxpayer’s satisfaction
title_full	The linking of service quality, trust, and innovation toward taxpayer’s satisfaction
title_fullStr	The linking of service quality, trust, and innovation toward taxpayer’s satisfaction
title_full_unstemmed	The linking of service quality, trust, and innovation toward taxpayer’s satisfaction
title_sort	linking of service quality, trust, and innovation toward taxpayer’s satisfaction
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2023
url	https://etd.uum.edu.my/10907/1/Depositpermision_s95590.pdf https://etd.uum.edu.my/10907/2/s95590_01.pdf https://etd.uum.edu.my/10907/3/s95590_02.pdf
_version_	1794023786580803584

The linking of service quality, trust, and innovation toward taxpayer’s satisfaction

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