Main Article Content
Abstract
Purpose: This study aims to examine the effect of reliability on customer satisfaction and loyalty at the Hendrikus Tax Consulting Office in Jayapura, with customer satisfaction acting as a mediator. The primary hypothesis posits that service reliability enhances customer satisfaction, boosting customer loyalty.
Research Design and Methodology: The research employs a quantitative survey method, collecting data through questionnaires distributed to 97 purposively sample respondents from the office's client base. Data analysis was conducted using SmartPLS version 4, evaluating measurement and structural models to test validity, reliability, and hypotheses.
Findings and Discussion: The results indicate that service reliability positively and significantly affects customer satisfaction (t-statistic 8.042, p-value 0.000) and customer loyalty (t-statistic 1.986, p-value 0.048). Customer satisfaction substantially mediates the relationship between reliability and loyalty (t-statistic 4.969, p-value 0.000).
Implications: These findings suggest that enhancing service reliability can improve customer satisfaction and loyalty, which is crucial for service strategy in tax consulting. The study also highlights the need for further research into other factors influencing customer satisfaction and loyalty in different service industries.
Keywords
Article Details

This work is licensed under a Creative Commons Attribution 4.0 International License.
References
- Abu-Alhaija, A. S., Yusof, aja N. R., Hashim, H., & Jaharuddin, N. S. (2018). Determinants of Customer Loyalty: A Review and Future Directions. Australian Journal of Basic and Applied Sciences, 12(7), 106–111. https://doi.org/10.22587/ajbas.2018.12.7.17
- Adhaniyah, M. R., & Ernandi, H. (2023). Factors Influencing Client Loyalty in a Tax Consultant Office. Academia Open, 9(2). https://doi.org/10.21070/acopen.9.2024.4590
- Agung, A. N. P. laksana. (2021). Pelatihan Plank Up-Down Terhadap Kekuatan Otot. Jurnal Penjakora, 8(April), 53–61.
- Aldhizer III, G. R., Turner, L. D., & Shank, M. D. (2002). Determinants of Consulting Service Quality for Accounting and Nonaccou nting Service Providers. Journal of Information Systems, 16(1), 61–74. https://doi.org/10.2308/jis.2002.16.1.61
- Ali, M., Asmi, F., Rahman, M. M., Malik, N., & Ahmad, M. S. (2017). Evaluation of E-Service Quality through Customer Satisfaction (a Case Study of FBR E-Taxation). Open Journal of Social Sciences, 05(09), 175–195. https://doi.org/10.4236/jss.2017.59013
- Auruskeviciene, V., Salciuviene, L., & Skudiene, V. (2010). The Relationship Quality Effect on Customer Loyalty. Pecvnia : Revista de La Facultad de Ciencias Económicas y Empresariale s, Universidad de León, 10, 23. https://doi.org/10.18002/pec.v0i10.637
- Bergel, M., Frank, P., & Brock, C. (2019). The role of customer engagement facets on the formation of attitude, l oyalty and price perception. Journal of Services Marketing, 33(7), 890–903. https://doi.org/10.1108/jsm-01-2019-0024
- Bricci, L., Fragata, A., & Antunes, J. (2016). The Effects of Trust, Commitment and Satisfaction on Customer Loyalty in the Distribution Sector. Journal of Economics, Business and Management, 4(2), 173–177. https://doi.org/10.7763/joebm.2016.v4.386
- Chege, C. N. (2021). Examining the influence of service reliability on customer satisfactio n in the insurance industry in Kenya. International Journal of Research in Business and Social Science (2147 - 4478), 10(1), 259–265. https://doi.org/10.20525/ijrbs.v10i1.1025
- Chirico, P., & Presti, A. L. (2008). A customer loyalty model for services based on a continuing relationsh ip with the provider. MTISD 2008. Methods, Models and Information Technologies for Decision Support Systems.
- Cholisati, N. (2019). The role of customer satisfaction on the effect of service quality and corporate image on customer loyalty. Management and Economics Journal, 3(3). https://doi.org/10.18860/mec-j.v3i3.7472
- Chumpitaz, R., & Paparoidamis, N. G. (2004). Service quality and marketing performance in business‐to‐business mark ets: exploring the mediating role of client satisfaction. Managing Service Quality: An International Journal, 14(2/3), 235–248. https://doi.org/10.1108/09604520410528653
- de Waal, A., & van der Heijden, B. (2016). Increasing customer loyalty and customer intimacy by improving the beh avior of employees. Journal of Strategy and Management, 9(4), 492–510. https://doi.org/10.1108/jsma-06-2015-0045
- Dick, A. S., & Basu, K. (1994). Customer Loyalty: Toward an Integrated Conceptual Framework. Journal of the Academy of Marketing Science, 22(2), 99–113. https://doi.org/10.1177/0092070394222001
- ERJAVEC, H. Š., DMITROVIĆ, T., & POVALEJ BRŽAN, P. (2016). Drivers of customer satisfaction and loyalty in service industries. Journal of Business Economics and Management, 17(5), 810–823. https://doi.org/10.3846/16111699.2013.860614
- Fullerton, G. (2003). When Does Commitment Lead to Loyalty? Journal of Service Research, 5(4), 333–344. https://doi.org/10.1177/1094670503005004005
- Gosal, G. G., & Utami, C. W. (2020). The Effect of Service Quality Dimension on Taxpayers’ Satisfaction (St udy at Howard Tax Consultant). Primanomics : Jurnal Ekonomi & Bisnis, 18(3), 62. https://doi.org/10.31253/pe.v18i3.393
- Handoko, A. D., & Ronny, R. (2021). Pengaruh Faktor Keamanan, Keandalan Dan Kepuasan Terhadap Loyalitas Nasabah Bri Dalam Menggunakan Mobile Banking. Image: Jurnal Riset Manajemen, 9(2), 79–91. https://doi.org/10.17509/image.v9i2.28598
- Hardini, R., & Digdowiseiso, K. (2023). The Impact of Service Excellence on Customer Satisfaction in Tax Servi ce Offices: A Systematic Literature Review. Atestasi : Jurnal Ilmiah Akuntansi, 6(2), 776–784. https://doi.org/10.57178/atestasi.v6i2.765
- Helm, S., Eggert, A., & Garnefeld, I. (2010). Modeling the Impact of Corporate Reputation on Customer Satisfaction a nd Loyalty Using Partial Least Squares. In Handbook of Partial Least Squares (pp. 515–534). Springer Berlin Heidelberg. https://doi.org/10.1007/978-3-540-32827-8_23
- Hossain, M. D. A., & Ullah, A. (2011). Customer loyalty and influencing factors : a correlation analysis. World Review of Business Research, 1(1), 1–9.
- Ishaq, M., Bhutta, M., Hamayun, A. A., Danish, R., & Hussain, N. (2014). Role of Corporate Image, Product Quality and Customer Value in Custome r Loyalty: Intervening Effect of Customer Satisfaction. Business.
- Išoraitė, M. (2016). Customer loyalty theoretical aspects. Ecoforum Journal, 5(2), 292–299.
- Jeong, J., Kim, B.-J., & Lee, J. (2024). Navigating AI transitions: how coaching leadership buffers against job stress and protects employee physical health. Frontiers in Public Health, 12, 1343932. https://doi.org/https://doi.org/10.3389/fpubh.2024.1343932
- Jones, D. M., & Doberstein, B. (2022). Encouraging co-benefits in climate-affected hazard adaptation: Developing and testing a scorecard for project design and evaluation. International Journal of Disaster Risk Reduction, 74, 102915. https://doi.org/10.1016/j.ijdrr.2022.102915
- Joudeh, J. M. M., & Dandis, A. O. (2020). Service Quality, Customer Satisfaction and Loyalty in an Internet Serv ice Providers. International Journal of Business and Management, 13(8), 108. https://doi.org/10.5539/ijbm.v13n8p108
- Karya, D. F. (2020). Customer Loyalty Perspective Developed From Customer. Journal of Applied Management and Business (JAMB), 1(1), 20–26. https://doi.org/10.37802/jamb.v1i1.61
- Khan, B., & Rizwan, M. (2014). Factors Contributing to Customer Loyalty in Commercial Banking. International Journal of Accounting and Financial Reporting, 1(1), 413. https://doi.org/10.5296/ijafr.v4i2.6537
- Khan, R. U., Salamzadeh, Y., Iqbal, Q., & Yang, S. (2020). The Impact of Customer Relationship Management and Company Reputation on Customer Loyalty: The Mediating Role of Customer Satisfaction. Journal of Relationship Marketing, 21(1), 1–26. https://doi.org/10.1080/15332667.2020.1840904
- Kim, J. J., Lee, J.-S., & Han, H. (2023). Tangible and intangible hotel in-room amenities in shaping customer experience and the consequences in the with-corona era. International Journal of Contemporary Hospitality Management, 35(2), 657–681. https://doi.org/10.1108/IJCHM-01-2022-0014
- Kotler, P. (2009). Manajemen Pemasaran (13th (ed.)). Erlangga.
- Kumar, V., Batista, L., & Maull, R. (2018). The Impact of Operations Performance on Customer Loyalty. Service Science, 3(2), 158–171. https://doi.org/10.1287/serv.3.2.158
- Kumar, V., & Shah, D. (2015). Revisiting the Satisfaction–Loyalty Relationship: Empirical Generalizations and Directions for Future Research. Journal of Interactive Marketing, 28(3), 58–66. https://doi.org/10.1016/j.intmar.2014.02.002
- Lam, S. Y., Shankar, V., Erramilli, M. K., & Murthy, B. (2004). Customer Value, Satisfaction, Loyalty, and Switching Costs: An Illustr ation From a Business-to-Business Service Context. Journal of the Academy of Marketing Science, 32(3), 293–311. https://doi.org/10.1177/0092070304263330
- Leninkumar, V. (2016). The Effect of Service Quality on Customer Loyalty. European Journal of Business and Management, 1(1).
- man, N., Eka J, M. G., & Harto, S. (2019). The Effect Of Tangibles, Responsiveness, And Reliability On Customer S atisfaction Of Delivery Services. International Journal of Economics and Management Studies, 6(5), 86–92. https://doi.org/10.14445/23939125/ijems-v6i5p113
- Nguyen, N. (2011). Reinforcing customer loyalty through service employees’ competence and benevolence. The Service Industries Journal, 36(13–14), 721–738. https://doi.org/10.1080/02642069.2016.1272595
- Obid, S. N. bt S., & Mustapha, B. (2014). Reengineering Tax Service Quality Using a Second Order Confirmatory Fa ctor Analysis for Self-Employed Taxpayers. International Journal of Trade, Economics and Finance, 5(5), 429–434. https://doi.org/10.7763/ijtef.2014.v5.410
- Pahala, I. (2021). The Quality Effect of Service, Perception, Taxpayer Motivation of The Interest of Using Tax Consultant Services. Quality - Access to Success, 22(185). https://doi.org/10.47750/qas/22.185.19
- Pham, C. T., Lee, C. B., Nguyen, T. L. H., Lin, J.-D., Ali, S., & Chu, C. (2020). Integrative settings approach to workplace health promotion to address contemporary challenges for worker health in the Asia-Pacific. Global Health Promotion, 27(2), 82–90. https://doi.org/https://doi.org/10.1177/1757975918816691
- Sharma, A., Gupta, J., Gera, L., Sati, M., & Sharma, S. (2020). Relationship Between Customer Satisfaction and Loyalty. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3913161
- Shirin, A., & Puth, G. (2011). Customer satisfaction, brand trust and variety seeking as determinants of brand loyalty.
- Shrestha, B. K., Choi, J. O., Shrestha, P. P., Lim, J., & Nikkhah Manesh, S. (2020). Employment and wage distribution investigation in the construction industry by gender. Journal of Management in Engineering, 36(4), 6020001.
- Suyono, Lestari, D. A., Rusilawati, E., Kudri, W. M., & Renaldo, N. (2023). Marketing Mix on Customer Satisfaction at the Tax Consulting Office Dr . Sudarno, S.Pd., M.M., BKP and Colleagues Pekanbaru. Journal of Applied Business and Technology, 4(3), 198–213. https://doi.org/10.35145/jabt.v4i3.135
- Tjondro, E., Tanaya, G., & Theresia, J. (2019). E-Tax Satisfaction and Taxpayer Expectation Toward Tax Consultant. Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19). https://doi.org/10.2991/teams-19.2019.62
- Tu, Y.-T., & . H.-C. C. (2011). The Effect of Service Quality, Customer Perceived Value and Satisfacti on on Loyalty. Journal of Economics and Behavioral Studies, 3(3), 198–212. https://doi.org/10.22610/jebs.v3i3.273
- Vossler, C. A., & McKee, M. (2017). Efficient Tax Reporting: The Effects of Taxpayer Liability Information Services. Economic Inquiry, 55(2), 920–940. https://doi.org/10.1111/ecin.12425
- Vossler, C. A., McKee, M., & Jones, M. L. (n.d.). Some effects of tax information services reliability and availability on tax reporting behavior. In 2011.
- Wang, L., Chen, X.-P., & Yin, J. (2022). Leading via virtual communication: a longitudinal field experiment on work team creativity in an extreme context. Asia Pacific Journal of Management, 1–37. https://doi.org/https://doi.org/10.1007/s10490-022-09846-5
- Zhang, C., Yu, M. C., & Marin, S. (2021). Exploring public sentiment on enforced remote work during COVID-19. Journal of Applied Psychology, 106(6), 797. https://doi.org/https://doi.org/10.1037/apl0000933
- Zhang, J., Javaid, M., Liao, S., Choi, M., & Kim, H. E. (2024). How and when humble leadership influences employee adaptive performance? The roles of self-determination and employee attributions. Leadership & Organization Development Journal, 45(3), 377–396. https://doi.org/10.1108/LODJ-05-2023-0245
References
Abu-Alhaija, A. S., Yusof, aja N. R., Hashim, H., & Jaharuddin, N. S. (2018). Determinants of Customer Loyalty: A Review and Future Directions. Australian Journal of Basic and Applied Sciences, 12(7), 106–111. https://doi.org/10.22587/ajbas.2018.12.7.17
Adhaniyah, M. R., & Ernandi, H. (2023). Factors Influencing Client Loyalty in a Tax Consultant Office. Academia Open, 9(2). https://doi.org/10.21070/acopen.9.2024.4590
Agung, A. N. P. laksana. (2021). Pelatihan Plank Up-Down Terhadap Kekuatan Otot. Jurnal Penjakora, 8(April), 53–61.
Aldhizer III, G. R., Turner, L. D., & Shank, M. D. (2002). Determinants of Consulting Service Quality for Accounting and Nonaccou nting Service Providers. Journal of Information Systems, 16(1), 61–74. https://doi.org/10.2308/jis.2002.16.1.61
Ali, M., Asmi, F., Rahman, M. M., Malik, N., & Ahmad, M. S. (2017). Evaluation of E-Service Quality through Customer Satisfaction (a Case Study of FBR E-Taxation). Open Journal of Social Sciences, 05(09), 175–195. https://doi.org/10.4236/jss.2017.59013
Auruskeviciene, V., Salciuviene, L., & Skudiene, V. (2010). The Relationship Quality Effect on Customer Loyalty. Pecvnia : Revista de La Facultad de Ciencias Económicas y Empresariale s, Universidad de León, 10, 23. https://doi.org/10.18002/pec.v0i10.637
Bergel, M., Frank, P., & Brock, C. (2019). The role of customer engagement facets on the formation of attitude, l oyalty and price perception. Journal of Services Marketing, 33(7), 890–903. https://doi.org/10.1108/jsm-01-2019-0024
Bricci, L., Fragata, A., & Antunes, J. (2016). The Effects of Trust, Commitment and Satisfaction on Customer Loyalty in the Distribution Sector. Journal of Economics, Business and Management, 4(2), 173–177. https://doi.org/10.7763/joebm.2016.v4.386
Chege, C. N. (2021). Examining the influence of service reliability on customer satisfactio n in the insurance industry in Kenya. International Journal of Research in Business and Social Science (2147 - 4478), 10(1), 259–265. https://doi.org/10.20525/ijrbs.v10i1.1025
Chirico, P., & Presti, A. L. (2008). A customer loyalty model for services based on a continuing relationsh ip with the provider. MTISD 2008. Methods, Models and Information Technologies for Decision Support Systems.
Cholisati, N. (2019). The role of customer satisfaction on the effect of service quality and corporate image on customer loyalty. Management and Economics Journal, 3(3). https://doi.org/10.18860/mec-j.v3i3.7472
Chumpitaz, R., & Paparoidamis, N. G. (2004). Service quality and marketing performance in business‐to‐business mark ets: exploring the mediating role of client satisfaction. Managing Service Quality: An International Journal, 14(2/3), 235–248. https://doi.org/10.1108/09604520410528653
de Waal, A., & van der Heijden, B. (2016). Increasing customer loyalty and customer intimacy by improving the beh avior of employees. Journal of Strategy and Management, 9(4), 492–510. https://doi.org/10.1108/jsma-06-2015-0045
Dick, A. S., & Basu, K. (1994). Customer Loyalty: Toward an Integrated Conceptual Framework. Journal of the Academy of Marketing Science, 22(2), 99–113. https://doi.org/10.1177/0092070394222001
ERJAVEC, H. Š., DMITROVIĆ, T., & POVALEJ BRŽAN, P. (2016). Drivers of customer satisfaction and loyalty in service industries. Journal of Business Economics and Management, 17(5), 810–823. https://doi.org/10.3846/16111699.2013.860614
Fullerton, G. (2003). When Does Commitment Lead to Loyalty? Journal of Service Research, 5(4), 333–344. https://doi.org/10.1177/1094670503005004005
Gosal, G. G., & Utami, C. W. (2020). The Effect of Service Quality Dimension on Taxpayers’ Satisfaction (St udy at Howard Tax Consultant). Primanomics : Jurnal Ekonomi & Bisnis, 18(3), 62. https://doi.org/10.31253/pe.v18i3.393
Handoko, A. D., & Ronny, R. (2021). Pengaruh Faktor Keamanan, Keandalan Dan Kepuasan Terhadap Loyalitas Nasabah Bri Dalam Menggunakan Mobile Banking. Image: Jurnal Riset Manajemen, 9(2), 79–91. https://doi.org/10.17509/image.v9i2.28598
Hardini, R., & Digdowiseiso, K. (2023). The Impact of Service Excellence on Customer Satisfaction in Tax Servi ce Offices: A Systematic Literature Review. Atestasi : Jurnal Ilmiah Akuntansi, 6(2), 776–784. https://doi.org/10.57178/atestasi.v6i2.765
Helm, S., Eggert, A., & Garnefeld, I. (2010). Modeling the Impact of Corporate Reputation on Customer Satisfaction a nd Loyalty Using Partial Least Squares. In Handbook of Partial Least Squares (pp. 515–534). Springer Berlin Heidelberg. https://doi.org/10.1007/978-3-540-32827-8_23
Hossain, M. D. A., & Ullah, A. (2011). Customer loyalty and influencing factors : a correlation analysis. World Review of Business Research, 1(1), 1–9.
Ishaq, M., Bhutta, M., Hamayun, A. A., Danish, R., & Hussain, N. (2014). Role of Corporate Image, Product Quality and Customer Value in Custome r Loyalty: Intervening Effect of Customer Satisfaction. Business.
Išoraitė, M. (2016). Customer loyalty theoretical aspects. Ecoforum Journal, 5(2), 292–299.
Jeong, J., Kim, B.-J., & Lee, J. (2024). Navigating AI transitions: how coaching leadership buffers against job stress and protects employee physical health. Frontiers in Public Health, 12, 1343932. https://doi.org/https://doi.org/10.3389/fpubh.2024.1343932
Jones, D. M., & Doberstein, B. (2022). Encouraging co-benefits in climate-affected hazard adaptation: Developing and testing a scorecard for project design and evaluation. International Journal of Disaster Risk Reduction, 74, 102915. https://doi.org/10.1016/j.ijdrr.2022.102915
Joudeh, J. M. M., & Dandis, A. O. (2020). Service Quality, Customer Satisfaction and Loyalty in an Internet Serv ice Providers. International Journal of Business and Management, 13(8), 108. https://doi.org/10.5539/ijbm.v13n8p108
Karya, D. F. (2020). Customer Loyalty Perspective Developed From Customer. Journal of Applied Management and Business (JAMB), 1(1), 20–26. https://doi.org/10.37802/jamb.v1i1.61
Khan, B., & Rizwan, M. (2014). Factors Contributing to Customer Loyalty in Commercial Banking. International Journal of Accounting and Financial Reporting, 1(1), 413. https://doi.org/10.5296/ijafr.v4i2.6537
Khan, R. U., Salamzadeh, Y., Iqbal, Q., & Yang, S. (2020). The Impact of Customer Relationship Management and Company Reputation on Customer Loyalty: The Mediating Role of Customer Satisfaction. Journal of Relationship Marketing, 21(1), 1–26. https://doi.org/10.1080/15332667.2020.1840904
Kim, J. J., Lee, J.-S., & Han, H. (2023). Tangible and intangible hotel in-room amenities in shaping customer experience and the consequences in the with-corona era. International Journal of Contemporary Hospitality Management, 35(2), 657–681. https://doi.org/10.1108/IJCHM-01-2022-0014
Kotler, P. (2009). Manajemen Pemasaran (13th (ed.)). Erlangga.
Kumar, V., Batista, L., & Maull, R. (2018). The Impact of Operations Performance on Customer Loyalty. Service Science, 3(2), 158–171. https://doi.org/10.1287/serv.3.2.158
Kumar, V., & Shah, D. (2015). Revisiting the Satisfaction–Loyalty Relationship: Empirical Generalizations and Directions for Future Research. Journal of Interactive Marketing, 28(3), 58–66. https://doi.org/10.1016/j.intmar.2014.02.002
Lam, S. Y., Shankar, V., Erramilli, M. K., & Murthy, B. (2004). Customer Value, Satisfaction, Loyalty, and Switching Costs: An Illustr ation From a Business-to-Business Service Context. Journal of the Academy of Marketing Science, 32(3), 293–311. https://doi.org/10.1177/0092070304263330
Leninkumar, V. (2016). The Effect of Service Quality on Customer Loyalty. European Journal of Business and Management, 1(1).
man, N., Eka J, M. G., & Harto, S. (2019). The Effect Of Tangibles, Responsiveness, And Reliability On Customer S atisfaction Of Delivery Services. International Journal of Economics and Management Studies, 6(5), 86–92. https://doi.org/10.14445/23939125/ijems-v6i5p113
Nguyen, N. (2011). Reinforcing customer loyalty through service employees’ competence and benevolence. The Service Industries Journal, 36(13–14), 721–738. https://doi.org/10.1080/02642069.2016.1272595
Obid, S. N. bt S., & Mustapha, B. (2014). Reengineering Tax Service Quality Using a Second Order Confirmatory Fa ctor Analysis for Self-Employed Taxpayers. International Journal of Trade, Economics and Finance, 5(5), 429–434. https://doi.org/10.7763/ijtef.2014.v5.410
Pahala, I. (2021). The Quality Effect of Service, Perception, Taxpayer Motivation of The Interest of Using Tax Consultant Services. Quality - Access to Success, 22(185). https://doi.org/10.47750/qas/22.185.19
Pham, C. T., Lee, C. B., Nguyen, T. L. H., Lin, J.-D., Ali, S., & Chu, C. (2020). Integrative settings approach to workplace health promotion to address contemporary challenges for worker health in the Asia-Pacific. Global Health Promotion, 27(2), 82–90. https://doi.org/https://doi.org/10.1177/1757975918816691
Sharma, A., Gupta, J., Gera, L., Sati, M., & Sharma, S. (2020). Relationship Between Customer Satisfaction and Loyalty. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3913161
Shirin, A., & Puth, G. (2011). Customer satisfaction, brand trust and variety seeking as determinants of brand loyalty.
Shrestha, B. K., Choi, J. O., Shrestha, P. P., Lim, J., & Nikkhah Manesh, S. (2020). Employment and wage distribution investigation in the construction industry by gender. Journal of Management in Engineering, 36(4), 6020001.
Suyono, Lestari, D. A., Rusilawati, E., Kudri, W. M., & Renaldo, N. (2023). Marketing Mix on Customer Satisfaction at the Tax Consulting Office Dr . Sudarno, S.Pd., M.M., BKP and Colleagues Pekanbaru. Journal of Applied Business and Technology, 4(3), 198–213. https://doi.org/10.35145/jabt.v4i3.135
Tjondro, E., Tanaya, G., & Theresia, J. (2019). E-Tax Satisfaction and Taxpayer Expectation Toward Tax Consultant. Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19). https://doi.org/10.2991/teams-19.2019.62
Tu, Y.-T., & . H.-C. C. (2011). The Effect of Service Quality, Customer Perceived Value and Satisfacti on on Loyalty. Journal of Economics and Behavioral Studies, 3(3), 198–212. https://doi.org/10.22610/jebs.v3i3.273
Vossler, C. A., & McKee, M. (2017). Efficient Tax Reporting: The Effects of Taxpayer Liability Information Services. Economic Inquiry, 55(2), 920–940. https://doi.org/10.1111/ecin.12425
Vossler, C. A., McKee, M., & Jones, M. L. (n.d.). Some effects of tax information services reliability and availability on tax reporting behavior. In 2011.
Wang, L., Chen, X.-P., & Yin, J. (2022). Leading via virtual communication: a longitudinal field experiment on work team creativity in an extreme context. Asia Pacific Journal of Management, 1–37. https://doi.org/https://doi.org/10.1007/s10490-022-09846-5
Zhang, C., Yu, M. C., & Marin, S. (2021). Exploring public sentiment on enforced remote work during COVID-19. Journal of Applied Psychology, 106(6), 797. https://doi.org/https://doi.org/10.1037/apl0000933
Zhang, J., Javaid, M., Liao, S., Choi, M., & Kim, H. E. (2024). How and when humble leadership influences employee adaptive performance? The roles of self-determination and employee attributions. Leadership & Organization Development Journal, 45(3), 377–396. https://doi.org/10.1108/LODJ-05-2023-0245