Jurang Harapan- Tanggapan Pengguna: Suatu Pengukuran Kualiti Perkhidmatan Cukai Pendapatan di Malaysia

Aliah Hanim M. Salleh, Ahmad Tarmize Abdul Razak

Abstract


ABSTRAK
Kajian ini dijalankan ekoran daripada ketandusan kajian tentang pengukuran kualiti perkhidmatan awam di Malaysia. Kajian berdasarkan soal selidik dikendalikan, dengan suatu adaptasi konstruk-konstruk SERVQUAI Parasuraman, Zeithaml dan Berry (1 985, 1988, 1990) untuk membentuk KUALKHI, suatu set 25 item untuk mengukur kualiti perkhidmatan pembayaran cukai pendapatan. Hasil kajian ini menunjukkan wujudnya jurang perbezaan yang signifikan di antara harapan pembayar cukai dan perkhidmatan yang mereka terima, berdasarkan beberapa pengukuran tertentu, meskipun kualiti perkhidmatan keseluruhan dan kepuasan keseluruhan ditanggap sebagai tinggi. Konstruk kebolehpercayaan, kepekaan dan empati menujukkan jurang KUALKHI yang lebih besar, berbanding dengan konstruk keketaraan dan jaminan. Garis panduan pengurusan untuk melaksanakan program peningkatan kualiti perkhidmatan masa hadapan Lembaga Hasil Dalam Negeri juga diberi.

ABSTRACT
The dearth of research on the quality of Malaysian public services has prompted the researchers to embark a questionnaire survey to measure services quality in the context of income tax payment services in Malaysia.The researchers adapted Parusuraman, Zeithaml and Berry's SERVQUAI constructs (1985, 1988, 1990) to generate KUALKHI, a 2.5-item quality measure. The research provides evidence of the existence of a significant gap between taxpayers'expectarions and their perception of serivices quality, on several specific measures.However, overall quality and overall satisfaction level were perceived to be high. The reliability, compitence and empathy constructs demonstrated larger KUALKHI gaps than the tangibles and assurance constructs. Suggestions for a services quality improvement program for the Inland Revenue Board are also given.


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