IMPACT OF SERVICE QUALITY ON BUSINESS OWNERS’ SATISFACTION AT BUREAU OF INTERNAL REVENUE DISTRICT OFFICE NO. 99, MALAYBALAY CITY, BUKIDNON
Abstract
This study aimed to assess the impact of service quality on business owners’ satisfaction
at the BIR District Office No. 99, Malaybalay City, Bukidnon. The study was anchored
to the theory of service quality and customer satisfaction. The study used a descriptive-
correlational research design, survey questionnaire, percentage, mean, Pearson
correlation coefficient, and one-way ANOVA. Results showed that the majority of
respondents were females between the ages of 26 and 40, and the majority were self-
employed, married, and had a college degree. Business owners’ satisfaction with the
service quality provided regarding tangibility, reliability, assurance, and overall
service quality is high. On the other hand, business owners are neutral towards service
quality regarding responsiveness and empathy. Also, a moderately positive correlation
exists between service quality dimensions regarding responsiveness, reliability,
empathy, assurance, overall service quality, and the business owner’s satisfaction.
Meanwhile, there is a weak positive correlation between the service quality dimension
regarding tangibility and business owner’s satisfaction. There was a significant
difference in the business owners’ satisfaction when respondents were grouped based
on occupation and highest educational attainment. Furthermore, this study
recommends that the tax office in Malaybalay City, Bukidnon needs to improve the level
of service quality offered in terms of responsiveness and empathy to improve the level
of satisfaction of their customers.
Keywords: business owners’ satisfaction, service quality, SERVQUAL
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