The influence of electronic service quality on user satisfaction in filing personal income tax returns in Bangkok

Authors

  • Piyavit Thipbharos College of Innovative Business and Accountancy, Dhurakij Pundit University
  • Yossaya Poonsookkho College of Innovative Business and Accountancy, Dhurakij Pundit University
  • Phoommhiphat Pongpruttikul International College, Dhurakij Pundit University
  • Sukany Singtui College of Innovative Business and Accountancy, Dhurakij Pundit University

Keywords:

Electronic Service Quality, Satisfaction, Personal Income Tax Filing, Bangkok

Abstract

The purpose of this study was to investigate (1) the correlation between service quality and satisfaction in personal income tax filing, and (2) the influence of electronic service quality on satisfaction in personal income tax filing. A questionnaire was used as the research tool with a sample size of 400 individuals. The statistical methods employed were Pearson,s Correlation Coefficient and Multiple Regression Analysis. The findings revealed that electronic service quality has a significantly high correlation with satisfaction (r = 0.715) at the 0.001 level. Moreover, usability was found to have the greatest influence on satisfaction (beta = 0.265), followed by system availability (beta = 0.237), privacy (beta = 0.229), and achievement of results (beta = 0.142) in descending order. These factors collectively explained 51.10% of the variance in satisfaction (R2 = 0.511).

References

กรมสรรพากร. (2565). ประโยชน์ที่ได้รับจากการยื่นแบบฯ ผ่านอินเทอร์เน็ต. กองบริหารการเสียภาษีทางอิเล็กทรอนิกส์.

กานดา ไชยปัญญา. (2564). ประสิทธิภาพการยื่นแบบแสดงรายการภาษีเงินได้บุคคลธรรมดาบุคคลธรรมดาผ่านระบบอินเทอร์เน็ตของผู้เสียภาษีในเขตพื้นที่จังหวัดนนทบุรี [การค้นคว้าอิสระปริญญามหาบัณฑิต, มหาวิทยาลัยรามคำแหง]. M.B.A. For Modern Managers. https://mmm.ru.ac.th/MMM/IS/twin-9/6214154001.pdf

สุรีฉาย จันทรมณี, ปนัฏฎา มะโยธี, ณิชานันท์ จันทรปุ่ม, และนิติกรณ์ จันทรสุริยะศักดิ์. (2566). ความพึงพอใจในการยื่นแบบแสดงรายการเสียภาษีเงินได้บุคคลธรรมดาผ่านอินเทอร์เน็ตของบุคลากรทางการศึกษาในสำนักงานสรรพากรพื้นที่สาขาบ้านผือ อำเภอบ้านผือ จังหวัดอุดรธานี. วารสารร่มยูงทอง, 1(1), 1-18. https://shorturl.asia/ejy53

Agarwal, R., & Dhingra, S. (2023). Factors influencing cloud service quality and their relationship with customer satisfaction and loyalty. Heliyon, 9(4), Article e15177. https://doi.org/10.1016/j.heliyon.2023.e15177

Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179-211. https://doi.org/10.1016/0749-5978(91)90020-T

Ayinaddis, S. G., Taye, B. A., & Yirsaw, B. G. (2023). Examining the effect of electronic banking service quality on customer satisfaction and loyalty: An implication for technological innovation. Journal of Innovation and Entrepreneurship, 12(22), 1-18. https://doi.org/10.1186/s13731-023-00287-y

Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99-120. https://doi.org/10.1177/014920639101700108

Beshir, E., & Zelalem, B. (2020). The effect of e-banking service quality on customer’s satisfaction and loyalty. The Strategic Journal of Business & Change Management, 7(3), 818–832. https://strategicjournals.com/index.php/journal/article/view/1694

Byrne, B. M. (2010). Structural equation modeling with AMOS: Basic concepts applications and programming (2nd ed.). Routledge.

Chen, C. W. (2010). Impact of quality antecedents on taxpayer satisfaction with online tax-filing systems—An empirical study. Information & Management, 47(5-6), 308-315. https://doi.org/10.1016/j.im.2010.06.005

Cochran, W. G. (1977). Sampling techniques. Wiley.

Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.2307/249008

Dehghanpouri, H., Soltani, Z., & Rostamzadeh, R. (2020). The impact of trust, privacy and quality of service on the success of E-CRM: The mediating role of customer satisfaction. Journal of Business & Industrial Marketing, 35(11), 1831-1847. https://doi.org/10.1108/JBIM-07-2019-0325

Hair, J. F., Black, W. C., Babin, B. J., & Anderson R. E. (2010). Multivariate data analysis (7th ed.). Pearson-Prentice Hall.

Hammoud, J., Bizri, R. M., & El Baba, I. (2018). The impact of e-banking service quality on customer satisfaction: Evidence from the Lebanese Banking Sector. SAGE Open, 8(3), 1-12. https://doi.org/10.1177/2158244018790633

Jayasekara, J. M. E. C., & Francis, M. C. N. (2023). The impact of electronic banking service quality on customer satisfaction in Srilanka: A case study of Hatton National Bank PLC. International Journal of Scientific Development and Research, 8(8), 1063-1092. https://ijsdr.org/papers/IJSDR2308158.pdf

Johnston, R., & Clark, G. (2008). Service operations management: Improving service delivery. Prentice Hall.

Kano, N., Seraku, N., Takahashi, F., & Tsuji, S (1984). Attractive quality and must-be quality. Journal of the Japanese Society for Quality Control, 14(2), 39-48.

Khoo, K. L. (2022). A study of service quality, corporate image, customer satisfaction, revisit intention and word-of-mouth: Evidence from the KTV industry. PSU Research Review, 6(2), 105-119. https://doi.org/10.1108/PRR-08-2019-0029

Martínez-Navalón, J-G., Gelashvili, V., & Gómez-Ortega, A. (2021). Evaluation of user satisfaction and trust of review platforms: Analysis of the Impact of privacy and E-WOM in the case of trip advisor. Frontiers in Psychology, 12, Article 750527. https://doi.org/10.3389/fpsyg.2021.750527

Oliver, R. L. (1981). Measurement and evaluation of satisfaction processes in retail settings. Journal of Retailing, 57(3), 25–48. http://psycnet.apa.org/psycinfo/1984-10995-001

Pakurár, M., Haddad, H., Nagy, J., Popp, J., & Oláh, J. (2019). The service quality dimensions that affect customer satisfaction in the Jordanian Banking Sector. Sustainability, 11, Article 1113. https://www.mdpi.com/2071-1050/11/4/1113

Parasuraman, A., Zeithaml, V. A., & Berry, L. L. (1988). SERVQUAL: A multiple-item scale for measuring consumer perceptions of service quality. Journal of Retailing, 64(1), 11-40. https://www.researchgate.net/publication/225083802_SERVQUAL_A_multiple-_Item_Scale_for_measuring_consumer_perceptions_of_service_quality

Parasuraman, A., Zeithaml, V. A., & Malhotra, A. (2005). E-S-QUAL: A multiple-item scales for assessing electronic service quality. Journal of Service Research, 7(3), 213-233. http://dx.doi.org/10.1177/1094670504271156

Pham, L., Limbu, Y. B., Thu Le, M. T., & Nguyen, N. L. (2023). E-government service quality, perceived value, satisfaction, and loyalty: Evidence from a newly emerging country. Journal of Public Policy, 43(4), 812–833. https://doi.org/10.1017/S0143814X23000296

Sachan, A., Kumar, R., & Kumar, R. (2018). Examining the impact of e-government service process on user satisfaction. Journal of Global Operations and Strategic Sourcing, 11(3), 321-336. https://doi.org/10.1108/JGOSS-11-2017-0048

Saptono, P. B., Hodži´c, S., Khozen, I., Mahmud, G., Pratiwi, I., Purwanto, D., Aditama, M. A., Haq, N., & Khodijah, S. (2023). Quality of E-tax system and tax compliance intention: The mediating role of user satisfaction. Informatics, 10(1), Article 22. https://doi.org/10.3390/informatics10010022

Sardana, S., & Bajpai, V. N. (2020). E-banking service quality and customer satisfaction: An exploratory study on India. International Journal of Services and Operations Management, 35(2), 13, 223-247. https://doi.org/10.1504/IJSOM.2020.105272

Shaikh, A. A., Karjaluoto, H., & Chinje, N. B. (2020). Understanding customer expectations of e-tax filing systems: A comprehensive review of service quality, convenience, and security concerns. Journal of Electronic Commerce Research, 21(4), 354-374. https://doi.org/10.1207/s15327663jcp2104_4

Shankar, A., & Jebarajakirthy, C. (2019). The influence of e-banking service quality on customer loyalty: A moderated mediation approach. International Journal of Bank Marketing, 37(5), 1119-1142. https://doi.org/10.1108/IJBM-03-2018-0063

Sureshchandar, G. S., Rajendran, C., & Anantharaman, R. N. (2002). The relationship between service quality and customer satisfaction: A factor specific approach. Journal of Services Marketing, 16(4), 363-379. https://doi.org/10.1108/08876040210433248

Venkatesh, V., Thong, J. Y. L., & Xu, X. (2012). Consumer acceptance and use of information technology: Extending the unified theory of acceptance and use of technology. MIS Quarterly, 36(1), 157–178. https://doi.org/10.2307/41410412

Yum, K., & Yoo, B. (2023). The impact of service quality on customer loyalty through customer satisfaction in mobile social media. Sustainability, 15(14), Article 11214. https://www.mdpi.com/2071-1050/15/14/11214

Downloads

Published

2024-12-13

How to Cite

Thipbharos, P., Poonsookkho, Y., Pongpruttikul, P., & Singtui, S. (2024). The influence of electronic service quality on user satisfaction in filing personal income tax returns in Bangkok. SUTHIPARITHAT JOURNAL, 38(4), 164–180. retrieved from https://so05.tci-thaijo.org/index.php/DPUSuthiparithatJournal/article/view/273551