Does Scientology have a concept of God?
Most definitely. In Scientology, the concept of God is expressed as the Eighth Dynamic —the urge toward existence as infinity. This is also identified as the Supreme Being. As the Eighth Dynamic, the Scientology concept of God rests at the very apex of universal survival. As L. Ron Hubbard wrote in Science of Survival:
“No culture in the history of the world, save the thoroughly depraved and expiring ones, has failed to affirm the existence of a Supreme Being. It is an empirical observation that men without a strong and lasting faith in a Supreme Being are less capable, less ethical and less valuable to themselves and society....A man without an abiding faith is, by observation alone, more of a thing than a man.”
Unlike religions with Judeo-Christian origins, the Church of Scientology has no set dogma concerning God that it imposes on its members. As with all its tenets, Scientology does not ask individuals to accept anything on faith alone. Rather, as one’s level of spiritual awareness increases through participation in Scientology auditing  and training , one attains his own certainty of every dynamic. Accordingly, only when the Seventh Dynamic (spiritual) is reached in its entirety will one discover and come to a full understanding of the Eighth Dynamic (infinity) and one’s relationship to the Supreme Being.
Scientology seeks to bring one to a new level of spiritual awareness where one can reach his own conclusions concerning the nature of God and what lies beyond this present lifetime. Thus, like many Eastern religions, salvation in Scientology is attained through personal spiritual growth and enlightenment.