세무대리서비스 전문성이 세무대리인 명성, 고객신뢰 및 고객충성도에 미치는 영향 = A Study on the Impact of Tax Agency Service Expertise on Tax Agent Reputation, Customer Trust and Loyalty

다국어 초록 (Multilingual Abstract)

The purpose of this study purports to confirm the impact of tax agency service expertise on the tax agent reputation of the tax office, the combined impact of service expertise and its reputation on the customer trust, and the combined impact of reputation, expertise, and customer trust on customer loyalty. The study also intends to examine whether customer trust or tax agent reputation has any mediating effect on service expertise or customer loyalty. Additionally, it intends to explore whether length of transaction period has any moderating effects on the whole structural relations. Results of hypothesis-testing are summarized as below: First, it was found that service expertise had significant positive impact on tax agent reputation of tax agency office, customer trust, and customer loyalty. Second, tax agent reputation was found to have significant positive impact on customer trust and customer loyalty. Third, customer trust in the tax agency was found to have weakly positive impact on customer loyalty.
As a result of hypothesis-testing in regards to mediation effect, it was found that service expertise has exerted significant positive impact on customer loyalty through the medium of customer trust and tax agent reputation. It was also found that service expertise has had an impact on the tax agent reputation of the office, which led tax agent reputation to have impact on customer trust, which in turn led customer trust to have impact on customer loyalty.
Finally, as a result of hypothesis-testing as to the structural relation between tax agency service expertise, customer trust, tax agent reputation of office, and customer loyalty, it was revealed that transaction period has weak moderating effects only in the case of hypothesis 1.

참고문헌 (Reference)

1 "통계청 전국산업체 조사"

2 최환석, "스키장 위험지각에 따른 서비스품질과 고객충성도와의 관계" 한국체육과학회 22 (22): 775-789, 2013