INTERNATIONAL TRADE CUSTOMER`S SATISFACTION AT ERCA SERVICE QUALITY DIMENSIONS: THE CASE LARGE TAXPAYERS OFFICE

Abstract

This thesis examines the effects of service quality a customer satisfaction at ERCA for international trade large taxpayers towards five dimensions, such as tangible, reliability, responsiveness, assurance and empathy towards LTO tax policy, tax administrative, and tax law enforcement. The study adopted a sequential explanatory mixed method research approach. The data was collected from import/export taxpayers through the use of cross-sectional survey design and primarily based on data collected through structured questionnaire developed based on SPSS version 20 SERVQUAL instrument. Convenience sampling technique was used to select respondents questionnaire and in-depth interview. The collected was analyzed using descriptive data analysis. The finding of this study shows that taxpayer’s average satisfied with the existing tax systems. The data has been analyzed by likert scale method, for descriptive statistics, and Pearson correlation and regression analysis for explanatory analysis. The finding shows that all the five service quality dimensions related with customer satisfaction. The correlation result shows that, tangible was positive and significance related with customer satisfaction and assurance. Key Words