DOI: 10.36347/sjahss.2021.v09i06.006

Pages: 240-249

Income tax revenue assortment management is more crucial to every economy as tax is the prime source of revenue for the government that necessitates quality service while collecting tax from tax payers. Income taxpayer perception on service quality has become a perilous element in measuring the quality of Income-tax services. The SERVPREF model of measurement for tax payers’ perception was used to test service quality of tax services in Bangladesh and to study taxpayer’s understanding on the level of quality service being offered and examining predictors of service quality in respect to items and dimensions such as tangibles, reliability, responsiveness, empathy, and assurance of SERVPREF model. A survey was conducted on a total of 120 income taxpayers to determine the perceived quality and the study revealed both positive and negative relationships among dimensions of the model. In particular, the most negative correlation was found between tangibles and significant correlation among responsiveness, awareness, and empathy of taxpayers’ satisfaction on service quality. Assessment and Measurement Model under SMART-PLS imply that almost all dimensions of SERVPREF are the significant predictor for high levels of overall service quality. The findings of the study indicate that awareness, responsiveness and empathy are significantly related to satisfaction of taxpayers but tangibility is insignificant to the satisfaction of taxpayers. The result of the study provides a momentous urge for further research in this field that may help National Board of Revenue (NBR) to make effective central policy, brings positive motivation for taxpayers to submit tax return, as well as might contribute high revenue earning for the economy.