THE QUALITY OF ELECTRONIC INVOICING IN UNIVERSITIES OF THE METROPOLITAN DISTRICT OF QUITO THROUGH THE APPLICATION OF THE SERVQUAL METHOD

Currently, due to the recent implementation of e-invoicing in Ecuador, exists a relationship between university students, universities and tax legislation. Universities must identify the gaps between the offered service quality of e-invoicing and the expectations of the students with the aim of reinforcing the tax culture within the classrooms. There is no methodology to measure the users’ satisfaction degree of this new system; however, the application of the SERVQUAL method is appropriate to measure the users’ perception because it has five dimensions that fit the research, these are: Reliability, Responsiveness, Assurance, Empathy and Tangibles. To do this we used the SPSS software which allowed us to correlate the involved variables in the dimensions, identifying the real perception of the users versus e-invoicing. The obtained results contributed to the universities strategic plan amending the service failures, reducing the gaps, and improving the e-invoicing service.