Perceived Accuracy, Timeliness, and Confidentiality of Tax Filing Services and Their Relationship with Client Trust: Basis for a Tax Service Quality Framework

Abstract

This study investigated the perceived service quality of tax filing services and its relationship with client trust and compliance intentions among business taxpayers in the National Capital Region (NCR), Philippines.

The research examined the demographic profile of respondents in terms of age, sex, educational attainment, type of business, and years of operation, as well as their perceptions of accuracy, timeliness, and confidentiality of tax services. It further assessed the level of client trust and tested whether trust mediates the relationship between service quality and compliance intentions.

A quantitative, crosssectional design was employed, and data were analyzed using correlation tests and covariancebased structural equation modeling (CBSEM). Findings revealed that respondents generally agreed on the accuracy, timeliness, and confidentiality of tax services, with client trust rated positively but moderated by skepticism. Significant positive correlations were observed between accuracy, timeliness, and confidentiality with client trust, while mediation analysis confirmed that trust partially mediates the effect of service quality on compliance intentions.

The proposed Tax Service Quality Framework demonstrated acceptable statistical validity and goodnessoffit indices, confirming its robustness. These results imply that accuracy, timeliness, and confidentiality are critical drivers of trust, which in turn strengthens compliance behavior. The validated framework provides a basis for policymakers, tax agencies, and service providers in NCR to enhance service delivery, reinforce taxpayer confidence, and promote voluntary compliance.