本研究主要在探討財政部臺灣省北區國稅局板橋分局內部服務品質和員工服務行為及員工滿意度、員工忠誠度及民眾滿意度之關係，以個案機關為調查基礎，發覺四項主要結論：
一、內部服務品質和員工滿意度呈現顯著正向關係。
二、內部服務品質和員工服務行為沒有顯著正向關係。
三、員工滿意度和員工服務行為沒有顯著正向關係。
四、員工滿意度和員工忠誠度沒有顯著正向關係。

This objective of this research is to find the relationships between internal service quality, employee satisfaction and loyalty, and the quality of employees’ service behavior in government organization. The research focuses on Banqiao Branch, National Tax Administration of Northern Taiwan Province, Ministry of Finance and the findings are as follows:
1.There are positive correlations between internal service quality and employee satisfaction.
2.There are no positive correlations between internal service quality and employee loyalty.
3.There are no positive correlations between employee satisfaction and employee loyalty.
4.There are no positive correlations between employee satisfaction and the quality of employees’ service behavior.

Key words: internal service quality, service behavior, Structural Equation Modeling

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