Tangible and Intangible Hotel Service Quality ComponentsApplying marketing orientation implies orientation to consumers’ needs and earning profit along with creating their satisfaction (Kotler, Armstrong, 1994). As a science, philosophy, and conception of modern marketing, which became institutionalized in the second half of the twentieth century, It precisely determines its role in society. The essence of modern marketing from the following aspects: research, analysis, construction, maintenance and promote stakeholder relationships between companies and individuals on both sides. The current marketing is a basic creed and a way of general existence, not only in terms of economy and income but also it’s a very popular aspect of the whole modern culture. ‘Get started serving consumers, “and more recently these consumers are becoming more knowledgeable generally accepting operating and existence principles. (Urban, 2005).SERVQUAL is suitable instrument for measuring the quality of service in hotels, although the criticism of its shortcomings (Cronin, Taylor, 1994) accelerated the emergence of new approaches such as SERVPERF (Cronin, Taylor, 1994) and Normed Quality models (Teas, 1993). Knutson, Stevens, Wullaert and Patton (1991) used SERVQUAL to create a precise instrument for room facilities called LODGSERV comprising 26 items designed for measuring consumers’ expectations related to service quality in hotels.The SERVQUAL scale is based on a gap model (Parasuraman et al., 1985)Indicate the gap between consumer expectations and their opinions real performance can lead to perceived quality of service. SERVQUAL model contains five quality of service dimensions: tangible, reliability, responsibility, Confidence and empathy. Visibility as a dimension includes physical objects, Equipment, equipment, employee appearance and user presence. This is the tangible aspects of service, one of the rare dimensions of potential user knows and evaluates before the service itself. Reliability means in accordance with the requirements of reliable and accurate delivery of services promises made in the promotion. High level of service consistency decisive reliability. Responsibility refers to the responsibility of hotel management desire to quickly and effectively solve the problem of hotel customers. reliability is provided through employee politeness and knowledge, Self-confidence and self-confidence to customers empathy understands the needs of our clients through personal means (Juwaheer, 2004).Tangible and intangible attributes are highly intertwined to form on the quality assessment of the guests have a significant impact(Alzaid, Soliman, 2002) .And yet, Bowen (1990) claims that the significance Intangibles are overvalued. Depending on the needs, the hospitality industry can use a comprehensive way to estimate hotel products or hotel products viewed through their components, which can be decomposed and measured based on tangible and intangible characteristics. The basic hotel offers are room facilities that enrich other tangible, intangible facilities.The term “physical” or “physical” generally refers to an element service, such as appearance, equipment, personnel, advertising materials .Other physical characteristics used to provide the service.Parasuraman et al. (1988)The term “tangible” is used in the SERVQUAL model as one of them. The dimensions of service quality assessment. Objectivity in the hotel business means the appearance of the hotel facilities and their accommodation and restaurant facilities. The tangible elements of hotel products can be evaluated, measure and submit to some standards.Johnston (1995) classifies tangible clean or tidy appearance tangible physical comfort of components and service environment provides. Albayrak, Caber and Aksoy (2010) argue tangible elements of the hotel, the product is more influential in the overall satisfaction with intangible assets, easier to be modified or updated. Oberoi and Hales in their study published in 1990 also outstands the importance of hotel business in shape, Joes and Lockwood (2004) proposed the hotel should pay special attention to their own practice achieve higher customer satisfaction. Intangibility is one of the key features of services. (Wolak, Kalafatis, Harris, 1998). Johnston (1995) argues that the intangible employee relationships have a significant impact on both positive and negative quality of service. Bebko (2000) possesses a tangible meaning that components are the lowest and tangible services highest for the lowest tangible share of services. Shostack (1982) proposed a molecular model for hotel companies. The quality of service in a hotel business is both physical and intangible, and hotel products are a mixture of elements that are not necessarily the same (Jones, Lockwood, 2004). The molecular model can change the success of hotel products because it includes a series of independent, but interrelated elements such as hotel and room design, food and drink supply, staff services, overall atmosphere, and atmosphere. Literature reviews show that hotel guests most often consider the following properties in making decisions: cleanliness, location, price, safety, quality of service and reputation of the hotel itself or the hotel itself. Atkinson (1988) found that cleaning accommodation, safety, and helpful staff are the most important attributes of a hotel. Rivers, Toh and Alou (1991) point out that customer membership processes are most affected by location and overall convenienceservice.Service Quality on Customer Satisfaction in Hotel IndustrySince Cardozo (1965), customer satisfaction has been a hot topic in marketing practice and academic research, she initially studied the client’s efforts, expectations, and satisfaction. Although many attempts have been made to measure and explain customer satisfaction, there seems to be no consensus on its definition (Giese and Cote, 2000). Customer satisfaction is often defined as the post-consumer assessment of a particular product or service (Gundersen, Heide and Olsson, 1996). This is the result of an assessment which takes the pre-pre-purchase expectations and the performance during and after this as a comparative consumer experience (Oliver, 1980)The concept of customer satisfaction is the most widely disconfirmation theory is expected (Barsky, 1992; Oh and Parks, 1997; McQuitty, Finn and Wiley, 2000). The theory was proposed by Oliver (1980), who saw satisfaction as the result of perceived differences and the manifestation of perception. Satisfaction occurs when the product or service is better than expected. On the other hand, the performance is worse than expected, dissatisfied .Research shows that customer satisfaction may have a direct and indirect impact on business performance. Anderson and so on. (1994), Yeung et al. (2002) and Luo and Humboldt (2007) believe that customer satisfaction has a positive impact on corporate profitability. Most studies have investigated behavioral patterns of relationship with clients (Söderlund, 1998; Kandampully and Suhartanto, 2000; Dimitriades, 2006). Based on these findings, customer satisfaction increases customer loyalty, affecting buyback intent and leading to positive word-of-mouth.Given the important role of customer satisfaction, a variety of studies are not surprising at determining the determinants of satisfaction (Churchill and Surprenant 1982; Oliver 1980). Satisfaction can be subjective eg, customer needs, emotions and objective factors eg, product and service characteristics. Used in the hospitality industry, there have been many studies that examine the attributes that travelers may find important for customer satisfaction. Atkinson (1988) found that cleanliness, safety, value of money, and courtesy of staff determine customer satisfaction. Knutson (1988) revealed that it is important that the room be clean and comfortable, the convenient location, prompt service, safety and security, and the friendliness of the staff. Barsky and Labagh (1992) said that employee attitudes, locations, and rooms may affect passenger satisfaction. A study conducted by Akan (1995) pointed out that the main determinants of hotel guest satisfaction are employee behavior, cleanliness, and timeliness. Choi and Chu (2001) argue that staff quality, room quality, and value are the top three hotel factors that determine customer satisfaction.Providing customer-like services is the starting point for customer satisfaction. An easier way to determine what customers like is just to ask them. According to Gilbert and Horsnell (1998) and Su (2004), guest comment cards (GCCs) are most commonly used to determine hotel guests’ satisfaction. GCC is usually located in hotel rooms, reception or other visible places. However, studies show that many hotel chains make important and complex management decisions using inappropriate practices based on customer satisfaction measures (Barsky, 1992; Barsky and Huxley, 1992; Jones and Ioannou, 1993; ).The most common mistakes can be broken down into three main areas: sample quality, GCC design and data collection analysis (Gilbert and Horsnell, 1998). To improve the measurement of hotel guests’ satisfaction, Barsky and Huxley (1992) proposed a new sampling procedure called “quality sampling”. It reduces the non-response bias by providing incentives to complete the questionnaire. Their component questionnaire is based on the uncertainty paradigm and expectation theory. In this way, guests can indicate whether service is above or below expectations and whether specific services are considered important or not. In addition, Gilbert and Horsnell (1998) developed a list of GCC content analysis standards, which is also used in this study. Schall (2003) discusses the clarity, scalability, effectiveness, time to survey, order of questions, and sample size.