服務品質、推廣策略、知覺價值與顧客信任對顧客滿意的影響－以臺北縣政府稅捐稽徵處納稅義務人為例

The Impacts of Service Quality, Promotion Strategy, Perceived Value and Customer Trust on Customer Satisfaction: An Example of the Taxpayers of Taipei Country Tax Bureau

林隆儀(Long-Yi Lin) ； 王繼福(Juh-Fure Wang) ； 黃麗美(Li-Mei Huang)

《行銷評論》 8卷4期 (2011/12) Pp. 433-452

https://doi.org/10.29931/MR.201112.0001

摘要

本研究旨在探討服務品質、推廣策略、知覺價值、顧客信任對顧客滿意的影響。以臺北縣政府稅捐稽徵處納稅義務人為研究對象，在臺北縣政府稅捐稽徵處總處及八個分處進行問卷調查。採用人員指導的問卷訪問法蒐集初級資料，共發出450份問卷，回收有效樣本436份，有效樣本回收率為96.89%。採用迴歸分析驗證研究假說，研究結論如下：（1）服務品質對知覺價值有顯著的正向影響，（2）服務品質對顧客信任有顯著的正向影響，（3）推廣策略對知覺價值有顯著的正向影響，（4）推廣策略對顧客信任有顯著的正向影響，（5）知覺價值對顧客滿意有顯著的正向影響，（6）顧客信任對顧客滿意有顯著的正向影響。

關鍵字

服務品質 ； 推廣策略 ； 知覺價值 ； 顧客信任 ； 顧客滿意

並列摘要

The main purpose of this study was to explore the impacts of service quality, promotion strategy, perceived value and customer trust on customer satisfaction. The samples were taken from the taxpayers who pay tax to Revenue Service Office Taipei County. In the main office locations of Revenue Service Office Taipei County and eight branches conducted an on-site questionnaire survey. Personnel administered questionnaires was adopted to collect primary data. A total of 450 questionnaires were distributed and 436 effective questionnaires were collected, the effective response rate was 96.89%. Regression analysis was used to test hypotheses. The results were listed as following: (1) Service quality has a significantly positive effect on perceived value. (2) Service quality has a significantly positive effect on customer trust. (3) Promotion strategy has a significantly positive effect on perceived value. (4) Promotion strategy has a significantly positive effect on customer trust. (5) Perceived value has a significantly positive effect on customer satisfaction. (6) Customer trust has a significantly positive effect on customer satisfaction.

並列關鍵字

service quality ； promotion strategy ； perceived value ； customer trust ； customer satisfaction

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