FACTORS AFFECTING THE SATISFACTION OF BUSINESSES USING ONLINE TAX PAYMENT SERVICES AT THE TAX DEPARTMENT OF HO CHI MINH CITY, VIETNAM
Customer satisfaction forms the foundation of any business success, as it leads to service reuse, brand loyalty and positive word of mouth. This study has been conducted as a survey. Convenient sampling method has been applied on a sample of 300 enterprises that have been using online tax payment services of the Tax Department of Ho Chi Minh City. The research model parameters include: (1) Information and system quality, (2) Time efficiency, (3) Confidentiality of information and transactions, (4) Support service / customer service, (5) Helpful awareness, (6) Trust in tax authorities. The results show that confidentiality of information and transactions has the strongest impact. Trust in tax authorities and Helpful awareness impact goes second. Next is time efficiency and support service/customer service. Finally, the Information and system quality is ranked the last one since it has the lowest beta coefficient.
Abhichandani, T. & Horan, T.A. (2006). Toward A New Evaluation Model of E-Government Satisfaction: Results of Structural Equation Modeling. Available online at: https://www.researchgate.net/publication/220891056_Toward_A_New_Evaluation_Model_of_E-Government_Satisfaction_Results_of_Structural_Equation_Modeling.
Anwer, M.A., Esichaikul, V., Rehman, M. & Anjum, M. (2016). E-government services evaluation from citizen satisfaction perspective: A case of Afghanistan. Transforming Government: People, Process and Policy, 10(1), 139-167.
Barnes, S. J. & Vidgen, R. T. (2006). Data triangulation and web quality metrics: a case study in e-government. Information and Management, 43 (6), 767-777.
Criado, J. I, Hughes, O. & Teicher, J. (2002). E-Government and managerialism: a second revolution in public management. Proceedings of the 6th International Research Symposium on Public Management, University of Edinburgh, April 8-10.
Cronin, J. J. & Taylor, S. A. (1992). Measuring service quality: a reexamination and extension. Journal of Marketing, 6, 55-68.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319-340.
DeLone, W.H. & McLean, E.R. (2004). Measuring e-commerce success: applying the DeLone & McLean Information systems success mode. International Journal of Electronic Commerce, 9(1), 31-47.
Haywood-Farmer, J. (1988). A conceptual model of service quality. International Journal of Operations and Production Management, 8(6), 19-29.
Lehtinen, U & Lehtinen, J. (1982). Service Quality: A Study of Quality Dimensions, Working Paper, Service Management Institute, Helsinki, Finland.
McKinney V., Yoon K., & Zahedi F. M. (2002). The measurement of web-customer satisfaction: an expectation and disconfirmation approach. Information Systems Research, 13(3), 296-315.
Parasuraman, A., Zeithaml, V. A. & Berry, L. (1985). A conceptual model of service quality and its implications for future research. Journal of Marketing, 49 (3), 41-50.
Parasuraman, A., Zeithaml, V. & Berry, L. (1988). SERVQUAL: a multiple-item scale for measuring consumer perceptions of service quality. Journal of Retailing, 64 (1), 12-40.
Parasuraman A., Zeithaml V.A. & Malhotra A. (2005). E-SQual: A multiple-item scales for assessing electronic service quality. Journal of Service Research, 7(3), 213-233.
Pinho, J.C. & Macedo, I.M. (2008). Examining the antecedents and consequences of online satisfaction within the public sector: The case of taxation services. Transforming Government: People, Process and Policy, 2(3), 177-193.
Rotter, L.B. (1971). Generalized expectations for interpersonal trust. American Psychologist, 26(5), 443-452.
Yong, J.S.L. & Koon, L.H. (2003). E-Government: Enabling Public Sector Reform. E-government in Asia: Enabling Public Service Innovation in the 21st Century, Yong, JSL (ed.), Times Media: 3-21.
Zeithaml, V.A., Bitner, M.J. & Gremler, D.D. (2006). Services Marketing: integrating customer focus across the firm. McGraw-Hill, Irwin.
International College Suan Sunandha
Rajabhat University, Bangkok, Thailand