Danh gia si/ hai long
cua ngUofi nop thue doi vdi
chat lu'gfng dich vu ke khai thue qua mang tai Cue Thue tinh Ben Tre
HUYNH Hdu PHCfdC THQ' Torn t^t
Bdi vie't ddnh gid su hdi ldng cua ngudi nop thui've chdt lugng dich vu ke khai thue qua mgng tgi Cue Thue tinh Ben Tre. Ke't qua nghien cffu cho thdy, co 6 nhdn id tdc dgng cCing chieu len suhdi ldng cua ngUdi nop thue qua mgng. bao gdm: (i) Chdt lugng website vd dudng truyen;
(ii) Mffc d0 an todn; (Hi) De sff dung; (iv) Loi ich mang lai; (v) Mdc do ddp ffng; (vi) Hd trg doarih nghiip. Tff do, de xudt mgt sd khuyen nghi nham ndng cao sU hdi long cda ngUdi ndp thue ddi vdi chdt lugng dich vg ke khai thui'qua mgng tgi Cue Thue tinh Ben Tre.
Tit khoa: stf hdi ldng. chdt lugng ke khai thue qua mgng. Cue Thui tinh Ben Tre
Summary
This paper evaluates determinants of taxpayers' satisfaction with the quality of online tax declaration service at Ben Tre Tax Department. The results discover 6 factors that positively impact their satisfaction, including: Quality of website and internet connection; Level of security; User-friendliness; Benefits: Responsiveness; Business support. Based on the research findings, the author offers some administrative implications for Ben Tre Tax Deparlmenl to improve taxpayers' satisfaction with the quality of online tax declaration service.
Keywords: satisfaction, quality of online tax declaration service, Ben Tre Tax Department
Giai THIEU
Nganh thue'ca nffdc dang nd lffc thffe hien chffdng trinh cai each, hidn dai hda hd thd'ng thud' Vidl Nam hffdng tdi muc tidu xay dffng chinh sdch thud' d6ng bp, thd'ng nhd't, cdng bang, hidu qua nhdm cdi thidn mdi trffdng dau tff, ndng cao ndng lffc canh tranh qud'c gia. Trdn dia bdn ca nffdc, cd khoang 600.000 doanh nghiep (DN) ke khai thud'qua mang ndi chung vd khoang hdn 650 DN thupc Cue Thud' tinh Bd'n Tre ndi rieng da su" dung dich vu kd khai thue'; trong khi do, he tho'ng da nhdn va xff ly hdn 31.5 tridu ho sdke khai thud'(Cue Cdng nghe thdng tin - Td'ng cue Thud', 2017), Do do, nghien cihi mffc dp hdi long cua ngffdi ndp thud' khi sff dung dich vu kd khai thud' qua mang la van de cdp thid't.
CO s d LY THUYET VA M 6 HINH NGHIEN CL/U Cd sof ly thuye't
Theo Kotler va Keller (2006), sff hai long la mffc dp ttang thdi cdm gidc cua mpt ngffdi bdt nguon tff viec so sanh nhdn thffc ve mpt san pham so vdi mong ddi cua ngffdi do, gom ba cap dp: (i) Ne'u nhan thffc cua khdch hang nhd hdn ky vpng, thi khach hang cam nhan khdng thoa man, (ii) Ne'u nhdn thffc bang ky vpng, thi khdch hang cam nhan thoa man; (iii) Ne'u nhan thffc ldn hdn ky vpng, thi khach hang cam nhan la thoa man hodc thich thu.
Jen-Ruei Fu va cdng sff (2006) cho rdng, khai thud' qua mang la mdt ffng dung quan trpng, bao gom cdc quy ttinh lien kd't Iff dpng ttong khai thud' nhdm cai thidn hieu qua trong thu thap va xffly thdng tin khai thue'. Cdi thidn dich vu khai Ihue, dong thdi gidm chi phi ke khai thud' dd'i vdi ngffdi nop thud' va cd quan thud',
Parasuraman vd cpng sff (1985) cho rang, chat Iffdng dich vu la "sff danh gid hay thai dp chung ve sff ffu tii todn dien cua dich vu". Vi thd', chat Iffdng dich vu 'ThS., D?i hpc Quoc gia TP. Ho Chi Minh
Ngdy nhdn bdi: 27/6/2020; Ngdy phdn bi$n; 06/7/2020; Ngdv duyel ddng' 24/7/2020
Economy j i i d Forte:
105
HIMH: MO HINH t l G H I E N CCfCI
Hi: Chat lugng website va ducmg truven (aOT)
H2. Mirc dp an toan (AT) H3:DesLrduna(SD)
S¥(U) H5;Mi;cdodapim8(MDDU) H6 Ho tro doanh nghiep (HTDN)
H7:S\rhai long cua ngiroi nop thue
Ngu(
la srf khdc bidt giffa sff mong ddi vdi nhan thffc v^ dieh vu dffdc cung cap.
Cha'l Iffdng dich vu cdng la mdl khai niem phffc tap, nhd't la khi bd'i canh vd dffdng hffdng chinh sach cdng thay dd'i, y nghia cua chd't Iffdng djch vu cdng cung Iff dd ma thay d^i Iheo. Dffa trdn nhffng dac trffng cd ban cua dich vu cdng va nhffng di^u neu tren, cha'l Iffdng dich vu cdng cd the' xem la thai dp chung cua cac to' chffc va cong ddn dd'i vdi cdc hoat dpng phuc vu Idi ich chung Ihie't ye'u, quyen va nghia vu cd ban cua hp do nhd nffdc dam nhan, hay uy nhidm cho cac cd sd ngoai nffdc thffc hien.
Suhani Anuar va RadiahOthman(2010)dadffatren cd sd md hinh chap nhan cdng nghe (TAM) cua Fred D. Davis (1989) dffa ra them mpt sd'nhan td'khac theo quan die'm cua minh, gom: Mffc dp hdn dung; Mffc dp tin cay; Thdng tin ve cdng nghe mdi; Kha nang ffng dung cdng nghe va ye'u td'xa hpi.
Nghien cffu cua Alanezi va cpng sff (2010) ve
"Cdng cu do Iffdng cha't Iffpng dich vu cua chinh phu dien tff" da dffa tren md hinh ly ihie'l 5 thanh phan cha'l Iffdng dich vu vd thang do SERVQUAL de xay dffng md hinh do lu'dng cha'l Iffdng dich vu gom 7 thanh phan vdi 26 bie'n quan sal: Thie't kd' website;
Mffc dp tin cay; Kha ndng dap ffng; Mffc dp an toan;
Hieu nhu cau ngffdi nop thud'; Thdng tin; Mffc dp dd su'dung.
Nghien cffu anh hffdng cua yd'u Id'chat Iffdng Idn sff hdi long cua ngffdi nop thue' dd'i vdi he thd'ng nop thud' didn tuf cua Ching - Wen Chen (2010) dffdc thffc hien tai Dai Loan vdi m§u la 278 ngffdi nop thud'khdc nhau va gom 8 thanh phan anh hffdng, nhff: Nguon thdng tin;
Mffc dd chinh xdc; Kha ndng tie'p can; Tinh tffdng lac;
De sff dung; Mffc dp dap ffng; Sff tm cay; Sff dong cam.
Md hinh nghien cu'u
Thdng qua cdc cd sd ly thuyd't, cac nghidn cihi dd Iffdc ichao, tac gid de xua't md hinh nghien cffu sff dung md hinh SERVQUAL va dieu chinh cac bid'n do Iffdng phu hdp vdi bd'i canh nghien cffu (Hinh).
Cdc gia thuye't ve md'i quan he giffa cac bien ciia md hinh nhff sau:
- Gid thuye't HI: Chaft iff. :- website va dffdng miyen cd tdc dong nch.cy-c de'n sff hdi long cua ngffdi nop thud ddi vdi chat iffdng dich vu ke khai thue qua mang tai Cue Thud' tinh Ben Tre.
- Gid thuyi't H2: Mffc do an loan cd tdc ddng ti'ch cffc de'n sff tjai long cQa ngffdi ndp thud' dd'i vdi chat Iffdng dich vu ke kliai thud' qua mang tai Cue Thud' tinh Bd'n Tre.
- Gid thuyi't H3: Dd sff dung cd tdc dpng tich cffc de'n sff hdi long cua ngffdi ndp thue' dd'i vdi cha't Iffdng dich vu kd khai thud' qua mang tai Cue Thud' tinh Be'n Tre.
- Gid thuyi't H4: Ldi ich mang lai cd tdc dpng tich cffc de'n sff hai long cua ngffdi nop thud' dd'i vdi chd't Iffdng djch vu ke idiai thud' qua mang tai Cue Thue' tinh Bd'n Tre.
- Gid thuyet H5: Mffe dp ddp ffng cd tac ddng tich cffc de'n sff hai Idng cua ngffdi nop thue dd'i vdi cha't Iffdng dich vu ke khai thud'qua mang lai Cue Thue' linh Ben Tre.
- Gid thuye't H6: Hd trd DN co tdc ddng lich cffc de'n sff hai long cua ngffdi nop thud' ddi vdi chat Iffdng djch vu ke khai thue qua mang lai Cue Thue tinh Ben Tre.
Phi^ofng phap nghien cihi De CO dff lieu nghien cffu, tdc gid da thffc hien khao sdt thdng qua phid'u cau hoi. Khao sat dffdc thffc hien theo phffdng phap chon mau thuan tidn. Pham vi la'y mau la cdc DN dang boat ddng tren dia ban tmh Be'n Tre. Thdi gian khao sdt la cud'i nam 2018.
Cd mdu td'i thie'u Id n= 5*x (x: so' bie'n quan sat) de' phan tich nhdn to (EFA) tdt nha't la 5 phie'u mdt bien quan sat. Trong nghien cffu, cd td'i ca 28 bien quan sdt, vi v2y, cd mau td'i thieu can dat la 2^8*5=140. Tde gid da khao sdt 300 phieu. Sd' phie'u hdp Id de su: dung Id 254 phie'u.
Cdc dff lieu sau khi thu thap se dffdc xff ly bang phan mem thd'ng ke SPSS 20.0 (Bdi vii't sff dung cdch vii't so thdp phdn theo chudn qudc te).
KET QUA VA THAO LVJAN Kid^m dinh thang dn Ke't qua khao sat cho i Alpha cua cdc nhdn tddo dich vu ke khai thue'qu, tii-0.8()0 den 0.918 (BaiiL
"ronbach's lut Iffdng -ap xep 'm cay 106
dat mffc lot (> 0.6) va thang do ddp ffhg tidu chuan de sff dung cho nghien cffu.
PhSn tich nhSn td'kham pha (EFA) Ke't qua phan tich EFA cho Ihd'y, 6 nhan Id' dffdc ttich lai Eigenvalue = 1.386 thda man dieu kidn Idn hdn 1;
tdng phffdng sai Irich Id 74.935 the hien 74.935% bid'n thidn cua dff lieu dffdc giai thich bdi 6 nhdm nhdn td' dffdc tdch ra, vdi chi sd KMO la 0.837 (> 6.5) va Sig la 0.000 < 0.05. Nhff vdy, cdc gia thuye't yeu cau trong viec phan tich nhan Id' EFA deu dffdc thoa mdn.
Kd't qua phan tich hoi quy Cdc kiem dinh gia thuye't thd'ng ke deu dp dung mffc y nghia 5%. Nghien cffu dffdc thffc hidn hoi quy da bie'n theo phffdng phap Enter: ta't ca cac bie'n dffa vao mot lan d^ kiem dinh mffc dp phii hdp 6 nhan td' anh hifdng de'n bid'n phu Ihudc "Sff hai long cua ngffdi nop thue'".
Ke't qua phan tich hoi quy (Bang 2) cho tha'y, cac gia tti Sig. tffdng ffng vdi cdc bie'n CLDT, AT, SD, LL MDDU, HTDN d^u nho hdn 0.05. Vi vay, cd Ih^ kd't ludn rang, SHL (Sff hai long) chiu anh hffdng tich cffc cua 6 nhdn to'.
Md hinh dat y nghTa thd'ng kd 95% va gid thuye't ban dau ve mdi quan he giffa cac thdnh phan chat Iffdng dich vu (Chat Iffdng website va dffdng truyen; Mffc do an toan; De sff dung; Ldi ich mang lai;
Mffc dd ddp ffng; Ho trd doanh nghidp) vd Sff hai long cua ngffdi ndp thud' deu ditdc cha'p nhan.
Tff ke't qua ki^m dinh (vdi mffc y nghia 5%), phffdng trinh hdi quy cac nhan Id' anh hffdng de'n Sff hai long ciia ngffdi nop thue' ke khai thue' qua mang tai Cue Thue tinh Be'n Tre nhff sau;
SHL = 0.249 + 0.370*CLDT + 0.180*AT + 0.236*SD + 0.237*LI + O.I34*MDDU + O.IU^HTDN
Kd't qua kiem dinh cho tha'y, cdc he so'deu ldn hdn 0, ndn cd th^ khang dinh rang md'i quan hd giffa sff hai long cua ngffdi nop thud' ke khai thud' qua mang tai Cue Thud' tinh Ben Tre co quan he ciing chieu vdi cac nhdn to dffa ra phan tich. Do dd, cac gid thuye't dffa ra deu phD hdp vdi md hinh phan tich.
KET LU^iUNJVAMOr SO KHUYEN N G H j Ke't qud nghien cffu cho tha'y, co 6 nhan td tdc ddng dd'n Sff hdi ldng cua ngffdi nop thueke khai qua mang tai Cue
BAtiG 1: KET QUA KIEM D|NH CRONBACH'S ALPHA CAC TtlANG DO STT
1 2 3 4
5 6 7
Thang do Cha't lirdng website v^ dirffng truyen (CLDT) Mtfc do an toan (AT)
De su-dungCSD) L d ich mang lai (LI) MiJc do dap dng (MDDU) H6 trcf doanh nghiep (HTDN) Sif hai long (SHL)
Cronbach's Alpha 0 890 0.900 0 907 0.918 0.865 0 800 0 907 Nguon. Ket qua phan ti
BANG 2: KET QUA P H A N T I C H HOI QUY
Me hinh . . ^ ^ r i i i j ^
1 (Hfing so) CLDT AT SD Ll MDDU HTDN
cbu^D hoa II -.249
.318 .124 .187 214 .138 .102
Saisd' .168 .032 .025 .028 034 032 027
H|s<r chufln hoa
Beta
.370 .180 .236 .237 .134 .111
t
-1.476 10.011 4.955 6.632 6.921 4.389 3.758
Milc^
nghia Sig.
.141 000 .000 .000 .000 .000 .000
ThSng k^
da c$ng tuySn D9 ciiSp nhfln
.608 .627 .653 .571 .884 .944
VIF
1.646 1.595 1.531 1.752 1.131 1.059 Ngudn. Tac gia xu" ly bang dich vu SPSS 20 0 Thue tinh Ben Tre theo mffc do tff cao tdi tha'p, bao gom: Cha't Iffdng website va dffdng truyen (P = 0.370);
Ldi ich mang lai (P = 0.237); Dd sff dung (p = 0.236);
Mffc dd An loan (p = 0.180); Mffc dd dap ffng (p = 0.134); Hd trd DN(p = 0.111).
Tff ke't qua nghidn cuU, nham nang cao sff hdi long ciia cdc DN ve chat IffOng dich vu sff dung phan mem ke khai thud'qua mang tai Cue Thud'tinh Ben Tre, gdp phan dat dffdc muc tieu Chie'n Iffdc cai cdch he thd'ng ke khai thud' qua mang trong thdi gian ldi, tac gia dffa ra mdl sd'idiuye'n nghi cu the:
Dd'i vdi Nha midc
- Nha nffdc can sdm phQ sdng dffdng iruyen internet de'n khdp moi mien da't nffdc, nha't la d cac vung sdu, vung xa, vung khd khdn, de cho td't ca cdc DN deu dffdc ke khai thue'qua mang. nham tie't kiem chi phi, thdi gian di lai vd cdng sffc cho DN.
- Nha nffdc can co chinh sdch hd trd chff ky so mien phi cho cac DN nho va vffa d vung sdu, viing xa, vung kho khan, nham tao dieu kien cho cdc DN dd dffdc tie'p
Economy and Forecasi Review
107
can trang website vd nam bdt dffdc nhffng thdng tin mdi ve ihud'de thffc hien.
Do'i \6i TSng cue Thue
- Nganh thue' can nang ca'p he thd'ng dffdng iruyen de DN truy cap dffdc nhanh chdng hdn va qud tnnh tai thdng tin, gffi td khai ciing dffdc thudn tien hOn; trdnh trffdng hop nhff hidn nay, cac ngay cud'i thdng viec ndp ho sd qua mang thffdng bi nghen mang gay ma't thdi gian cho DN.
- Can tdng cffdng hOn nffa sir trao ddi thdng lin giffa DN va cd quan thue' v^ van de hffdng din DN ke khai thue'qua mang. Nganh thue'can cd nhdn vidn phu trdch dien thoai de tra ldi nhffng vffdng mac, cung nhff hffdng dan trong qud trinh ke khai vd ndp td khai thue' qua mang dien thoai cho DN, Idii ho gap khd khdn, trong qud trinh ke khai vd ndp Id khai, hoac tren trang dien iff cua nganh thud'.
- Nganh thud'can bd sung, ndng cap chffdng trinh de CO the ddng nhap dffdc d mpi loai hinh ke'l nd'i internet, nhff: IE9, FireFox...
Dd'i vdi cac nha cung cdTp dich vu mang - Cdc nhd cung cap dieh vu chff ky so can hd trd DN td't hdn nffa trong vide sijf dung chff k^ so' de kd khai thud' qua mang, nha'l la khi thay doi tff nha^ cung cap nay sang nha cung cdp khac, thi cdc phan mem lai khdng hd trd nhau.
- Cac nha mang can nang ca'p he Ihd'ng phan mem td't hdn de khi cac DN nop thue'qua ngan hang, khdng con linh trang nop cham trd, khdng dung ngay nop thud', dEn tdi phai nop phat do nop chdm thud'theo Ihdi gian quy dinh.
Doi vdi Cue Thud' tinh Ben T r e
- Cue Thud' tinh Bd'n Tre can tdng cffdng xdy dffng td chffc bd may quan ly thue'theo hffdng hien dai, phu hdp vdi ydu eau nhiem vu cua cd quan thue' vd dmh
hffdng phdt trien kinh te xa hoi cua dat nffdc. Ben canh viec doi mdi cd cne nhdra thu hut nhdn tdi va nang cao sy hai long cua cdc DN dang ke khai thue, thi vide nang cao chat lffdng nguon nhan life cung la mot nhiem vu trong lien trinh cai each. - , . , • • - Ddi ngu cdn bd phu trdch ve ke khai thue dien tff cho DN tai Cue Thue tinh Ben Tre phai ludn nang cao trinh dp chuyen mdn, nhat la ve cdng nghd thdng tin, de hd trd cdc DN khi can thidt. Ddc bidl, can ndng cao cha't Iffdng trinh dd, ndng dan dieu kien ve ngoai ngff, tin hpc ddm bao nhiem vu cdng vide trong thdi ky hpi nhap, ddm bao nguon nhan lffc cho cd quan thue' cdc ca'p.
- Tang cffdng dao tao chuyen mdn, nghidp vu, tap trung chuydn sau vdo ky nang quan ly thud' qua mang va cdc kien thffc bd trd de hd trd DN, nhat la cdc DN 6 nhffng vung khd khdn khdng cd di^u kidn nop thue' qua mang.
Dd'i vdi cac DN
- DN can nang ca'p cd s6 trang thie't bi ve cdng nghd Ihdng lin phu hdp de cd the kd'l ndi mang internet manh, tff dd co the cdp nhat dffdc cac thdng tin mdi ve thud' d^ thffc hien.
- Cac DN can day manh ddo tao nhdn lffc cd du tnnh dd chuyen mdn, nha't Id ve cdng nghd, de thffc hidn va xii ly cdc yeu cau cua nganh thud', cung nhff cua DN Irong qud irinh thffc hien ke khai thu^
qua mang.U
_ T A I L I E U J r H A M K H A O _ _ _
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4. Fred D. Davis (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology, MIS Quarterly. 13(3), 319-340
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Science and technology, 3(4)
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8. Philip Kotler, Kevin Lane Keller (2006). Marketing management, Pearson • ntice Hall.
New Jersey r,^ i- -r r.
9. Suhani Anuar and Rad.ah Othman (2010). Determmants of Onlme Tax Pay,,,. , „^,„ („
Malaysia. International Journal of Public Information Systems. 10 108