ANALISIS DIMENSI KUALITAS PELAYANAN DAN PENGARUHNYA TERHADAP LOYALITAS WAJIB PAJAK RESTORAN DENGAN KEPUASAN SEBAGAI VARIABEL MEDIATOR

Sefnedi Indra

Abstract


Abstract
Taxing revenue plays important role in budgeting of every country and
region. One of regions that depends on its revenue from restaurant taxing
sector is regency of West Pasaman. Therefore, regional taxing management
becames more crutial and affected by the customer loyalty. Among the broad
factors that are able to impact restourant taxing customer namely service
quality and customer satisfaction. The purpose of this research is to
inversigate the mediating role of customer satisfaction on the relationship
between service quality dimensions and customer loyalty. This research
conceptualizes the service quality consists of five dimensions namely
tangibles, empathy, reliability, responsiveness and assurance. The research
population is all restaurant taxing customers located in regency of West
Pasaman which accounted for 98 people and considered as research
respondent. In order to test hypotheses development, this research performs
multiple and hierarchical regressions by performing Statistical Package for
Social Science (SPSS) version 19.0. The result of analysis shows that 1)
Dimensions of empathy, reliability, responsiveness and assurance
significantly influence restaurant taxing customer loyalty, while dimension
of tangible did not have significant effect. 2) Dimensions of tangibles,
empathy, reliability, responsiveness and assurance significantly influence
restaurant taxing customer satisfaction. 3) Customer satisfaction
significantly influences restaurant taxing customer loyalty. 4) Customer
satisfaction plays as mediating variable on the relationship between
dimensions of empathy, reliability, responsiveness, assurance and restaurant
taxing customer loyalty. 5) The results of analysis provide practical
contribution and recommendation to enhancing customer satisfaction by
implementing better service quality.


Keywords


quality, customer satisfaction, restaurant taxing customer loyalty.

Full Text:

PDF

Refbacks

  • There are currently no refbacks.