PENGARUH KUALITAS PELAYANAN TERHADAP LOYALITAS WAJIB PAJAK RESTORAN DENGAN KEPUASAN SEBAGAI VARIABEL INTERVENING
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 servise quality and customer satisfaction. The purpose of this research is to inversigate the intervening role of customer satisfaction on the relationship between service qualiti dimensions and customer loyalty. This research conceptualizes the service quality to have five dimensions namely tangibles, empathy, reliability, responsiveness and assurance. The research population is all restaurants taxing customer located in regency of West Pasaman which accounted for 98 people and considered as research respondent. In order to conduct hypotheses development, this research performs multiple regression analysis by using Statistical Package for Social Science (SPSS) version 16.0. 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 intervening 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: Service Quality, Customer Satisfaction and Restaurant Taxing Customer Loyalty.
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