세무대리서비스의 이용자 만족과 계속이용의도에 영향을 미치는 요인에 관한 연구

The purpose of this study is to determine the factors that have effect on user satisfaction and continuous usage intention in tax agency service. To do this, this study breaks down business of tax agency service and asks users who they think performing body of such business, which will allow researcher to check that it is possible to include service encounter factors in tax agency service evaluating items. It will also determine effect of configuration factors of tax agency service and service encounter factors on user satisfaction. Third, the study will identify effect of user satisfaction on customer loyalty(continuous usage intention). Finally, this study will check that effect of tax agency service factors on user satisfaction and continuous usage intention may be changed by difference in moral of working level personnel between users. For this purpose, five factors regarding technical, functional, physical factor, time and cost factor and service encounter factors were selected as independent variables, user satisfaction and continuous usage intention were selected as parameter and dependent variables through precedent study. Summarized results of this study are as follows. First of all, the study shows that tax agency service factors have significant effect on user satisfaction in the order of service encounter factor, cost factor and functional factor. Unlike results of existing precedent study, result of study indicates that no technical, physical and time factor have significant effect on user satisfaction, which mean competition allows quality of service provided by existing accounting office to be equalized. This implies that accounting office shall focus on service encounter, cost and functional factor to satisfy customer. Second, it finds working level group rated as high contractual ethics group by user influences user satisfaction, continuous usage intention in the order of service encounter factor and time factor, which indicate working group rated as high contractual ethics group by user shall satisfy time factor on using tax agency service to fulfill the needs of user and maintain its continuous usage intention. On the other hands, working level group rated as low contractual ethics group by user influences user satisfaction, continuous usage intention in the order of service encounter factor and cost factor, which indicate working group rated as low contractual ethics group by user shall satisfy cost factor on using tax agency service to fulfill the needs of user and maintain its continuous usage intention. Above results show that working personnel play an important role in tax agency service. Therefore, accounting office shall promote the morale of working personnel to improve its competitiveness, satisfy user and enhance continuous usage intention. To do this, accounting office shall provide various benefits for employee, give them an education consistently, emphasize adherence to ethics and importance of time management. These allow customer not to complain about cost for service, but to be satisfied with service.