Enhancing Taxpayer Compliance and Satisfaction through Public Service Quality: A Multidimensional SERVQUAL Analysis in Tax Administrations

Abstract

This empirical research investigates the multidimensional impact of service quality on client satisfaction within the tax affairs offices of East Gilan, framed by the New Public Management paradigm. Fostering voluntary taxpayer compliance fundamentally depends on their perception of institutional efficiency. Designed as an applied, descriptive-correlational survey, the study utilized field data collected in 2025. An infinite population of individual and corporate taxpayers was sampled, yielding 385 valid respondents selected via convenience non-probability sampling using Cochran’s formula. Data collection relied on an adapted SERVQUAL questionnaire—encompassing tangibles, reliability, responsiveness, assurance, and empathy—alongside a satisfaction assessment scale. Instrument validity and reliability were robustly confirmed by expert panels and Cronbach’s alpha coefficients. Subsequent analysis via Pearson correlation and multiple linear regression demonstrated that the overall service quality model possesses an exceptional fit. The findings unequivocally confirmed a substantial, positive, and statistically significant impact of service quality on taxpayer satisfaction. Crucially, all five SERVQUAL dimensions directly influence client satisfaction. The assurance component emerged as the strongest predictor, underscoring the paramount need for specialized knowledge and trust-building among tax personnel. This was sequentially followed by reliability, tangibles, responsiveness, and empathy. These empirical insights offer a strategic blueprint for policymakers to optimize administrative delivery and elevate voluntary fiscal compliance.