Measurement of the quality of service perceived by taxpayers in a peruvian tax entity

Sotomayor-Parian R.M.; Castañeda-Sulca R.L.; Mitma-Ramirez C.A. · Aibi, Revista de Investigacion Administracion e Ingenierias (2024) · DOI: 10.15649/2346030x.3743

Resumen

The quality of services in state entities is a priority requirement and an absolute obligation of the government, therefore, the institutions must provide quality services. The objective of this study was to analyze taxpayers' perception of the quality of service in a public tax entity in the region of Chincha, Ica. Under this approach, knowing the perception of the performance of public services and obtaining valid data is relevant for an adequate quality of service. The methodology was applied research with a qualitative-quantitative approach, descriptive and cross-sectional level; for the collection of information, the survey was applied as a technique and the questionnaire as an instrument, in order to measure the perception of the quality of service distributed in five dimensions applying the SERVQUAL model. As results obtained it was identified that the dimension with the highest score was tangible elements, with an acceptance of totally agreeing higher than 53%, likewise, the processes of SUNAT services are related to the quality parameters of the Servqual model thus demonstrating the need to provide quality services to the taxpayer in SUNAT. It is concluded that the five dimensions were located at the “better than expected” level, given that scales 4 and 5 correspond to this level, with scale 5 being predominant in more than 95% of the responses.

Instituciones: Universidad Tecnológica del Perú; Universidad Autónoma de Ica