The influence of brand image, service quality, and individual characteristics on loyalty with taxpayer satisfaction as an intervening variable at tax service offices in Palembang City

https://doi.org/10.21744/ijss.v6n4.2207

Authors

  • Atmaja Akbar Sriwijaya University, Palembang, Indonesia
  • Isni Andriana Sriwijaya University, Palembang, Indonesia
  • Ahmad Maulana Sriwijaya University, Palembang, Indonesia
  • Marlina Widiyanti Sriwijaya University, Palembang, Indonesia

Keywords:

brand image, individual characteristics, loyalty, satisfaction, service quality

Abstract

This study investigates the influence of brand image, service quality, and individual characteristics on loyalty, with taxpayer satisfaction as an intervening variable at Tax Service Offices in Palembang City. Data were collected by distributing questionnaires to 100 taxpayers registered at three Tax Service Offices in Palembang City. The analytical technique employed was multiple linear regression with path analysis. The results indicate that individual characteristics significantly impact satisfaction and loyalty. However, variables such as brand image and service quality do not significantly influence satisfaction and loyalty. Additionally, taxpayer satisfaction does not significantly influence loyalty itself. Furthermore, brand image, service quality, and individual characteristics do not significantly influence loyalty when taxpayer satisfaction is considered an intervening variable. This research will reference future studies using variables in similar research contexts.

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Published

2023-11-16

How to Cite

Akbar, A., Andriana, I., Maulana, A., & Widiyanti, M. (2023). The influence of brand image, service quality, and individual characteristics on loyalty with taxpayer satisfaction as an intervening variable at tax service offices in Palembang City. International Journal of Social Sciences, 6(4), 206-212. https://doi.org/10.21744/ijss.v6n4.2207

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