Do luong cac nhan to anh huong den su hai long cua nguoi nop thu^ doi voi chat lupng dich vu hanh chinh
thue tai Chi cue thu^ huyen Ninh Giang, Hai Duong
DangThiMtih'niily
Khoa KinJi \& vS Ouan ly - Tntdng Dai hoc Thuy Lpi
Tdm tdt: Myc dfch cfla nghifin cflu nAy la nhdm xAc djnh cdc nlidn td dnh hudng dfin sy hdi ldng cfla ngudi nOp ttiufi ddi vdi chAt lupng djch vy hAnh chfnh thufi md Chi cyc Thufi huyfin Ninh Giang — H ^ Ducmg dang cung flng. Dya frfin Uiang do SERVQUAL, tdc giA dd xdc djnh dupc 4 nhdn Id dnh hudng dfin sy hdi Idng cfla ngudi nop thufi gdm: tfnh hflu tiinh, sy ddng cAm, dO Un cAy vA sy dAm bdo. Kfit qud cfla vific do ludng ndy sfi mang lgi cdi nhin todn difin, kiidch quan hon vfi chAt lupng cung flng djch vy hdnh ciu'nh thufi tgi Ciii eye, tfl dd gdp phAn ndng cao cIiAt lupng djch vy, cAi ttiifin mdi tiudng kinh doanh tgi huyfin Ninh Giang ndi rifing vd Unh HAi Duong ndi chung.
Tii khda: nhAn td, dnh hudng, sy hdi Idng, djch vy hdnh ciu'nh thufi, Hdi Duong
D
i edi Ihifin ctiAt lupng mdi trudng dAu tu, kinh doanh tgi Vlfit Nam, dAm liAo eho sy ttiAnh cdng cfla cdng cuOc hOi nhgp kinh tfi qudc tfi, nhflng ndm qua Ddng vd Chfnh phfl dd ed nhflng dOng thdi mgnh mfi nhAm cAI tiiifin chAt lupng dich vy hdnh chinh cdng trong dd cd djch vy hdnh ctiinh thufi. Qudn trifit tinh thAn dd, Ciu eye thufi huyfin Ninh Giang, Unh HAi Duong dd ngiiifim tflc frifin khai cde hogt dOng nhAm tiifin thyc hda cde quan difim ehi dgo cdi cdch cfla ngdnh Thufi. Theo ddnh gid efla Chi cgc, vdi sy quyfil lifit trong vific cdi cdch cdc thfl tyc hdnh ctunh, chdt Iupng djch vy hdnh ctifnh thufi md Chi eye cung cAp cho ngudi nOp thufi dupc cAi Uiifin rd ret. Tuy niiifin, ddy mdi ctif Id nhflng ddnh gid theo gdc niiln cfla ngudi cung flng djeh vy, edn cdm niidn Iiay sy hdi Idng efla phfa thy hudng djch vy IA ngudi nOp thufi Igi chua dupc nghifin cflu dAy dfl.1. Md hinh nghien cuu
Qua nghifin cflu IJ luAn vd thye Ufin, tdc gid nliAn ttiAy: Thang do Servqual dd dupe cdc niid nghifin cflu trudc ddy vdn dyng vdo trong niiifiu linh vyc nghifin cflu kiidc niiau va dgc bifit frong linh vyc hdnh ciifnh cOng thi dfiu cd J ngtiia trong thyc tifin; ddy cflng Id mOt Uiang do cd giA tri IJ thuyfit eflng nhu thyc Ufin.
Tuy niiifin ktii sfl dyng, ttiang do Servqual eAn dupe hifiu ciiinh dfi phfl hpp vdi linh vye ngtiifin eflu ey thfi.
Do dd, tAc giA lya chpn Md iiinh 5 khoAng cAch frong chAt lupng djch vy cua Parasuraman vd cac cOng sy, md ey thfi Id thang do Servqual Idm khung piiAn Uch vfi chAl Iupng djch vy iidnh ctifnh cho ngudi nOp thufi
tgf Ctif cyc thufi huyfin Ninh Giang. Dya frfin thang do Servqual gdc cfla Parasurameui vd cAc cOng sy, lAc giA tifin hdnh xdy dyng tiiang do ddnh gid chAl lugmg djch vy hdnh chfnh cho ngudi nOp ttiufi lgi Ciii eye thufi huyfin Ninh Giang. Cde myc hdi dupc ldc gid ey thfi, chi Ufit hda cho phfl hgrp vdi logi hinh djch vy hanh ciifnh cdng, vdi ddi tupng difiu tra, khdo sdt. Cy thfi bO ttiang do gdm 5 nhdn td: dO Un c$y, Unh hflu hinh, sy ddng cdm, do ddp flng vd sy ddm bdo vdi 25 bifin quan sdt tuomg ung.
2. Quy b'inh va nhuong phap nghien cuu Nghifin eflu ndy su dyng phuang phdp Uiifit kfi ngtiifin cflu hdn hpp vd dupc Ufin hdnh theo tiai giai dogn ngtiifin cflu so bO vd ngiiifin cflu ehfnh thflc.
- Nghifin cflu so bO dupe thyc hifin thOng qua phuang piiAp djnh Unh sfl dyng kJ thugt ttido luAn nhdm. Ngiiifin cflu so bO dung dfi djfiu chfnh vA bd sung cAe bifin quan sdl nhdm do ludng cde khdi nifim nghifin cflu. KJ ttiuAt ttido lu^n nhdm Uidng qua J kifin cfla dpi frudng cAc dOi thufi IhuOc Ctii eye Thufi vA J kifin cua mOt nhdm 30 ngudi ndp Uiufi. Dfi dAnh gid mOl cdch ciifnh xde nhAt thi ddi lugmg dupe hdi nAm frong do ttidi til 23 ludi dfin 60 tudi vd mdi ngudi hogt dOng frong cdc linh vyc khdc nhau nhu: Sdn xuAl, djch vy, xdy dyng, giao Uidng vAn tdi, ttiuong mgi. Dfi ldi ldp tiling danh gid chAt lupng djch vy hdnh ehfnh cho ngudi nOp ttiufi frfin dja bdn huyfin Ninh Giang, do dd, todn l>0 30 ddi tupng phdng vAn thfl dfiu dang tryc Ufip sfl dyng djch vy hdnh chfnh thufi efla Chi cyc vdi tAn suAt kha Uiudng xuyfin. Ddi ttipng dupe hdi dd dupc
31
NGHIEN c u u
lya chpn Id nfin rAt niiifit Unh ttiam gia cdng ldc phdng vAn thfl vd cung e ^ thdr^ Un ciiinh xdc.
Vific phdng v ^ thfl niidm gMp cho ngudi ngiiifin cflu dua ra djnh hudng chfnh xdc frong phAn ngiiifin cflu djnh Iupng, ddng thfiri hodn eiiinh cdc thang do cfla md hinh. Mdt kiidc, vific phdng vin thfl 30 ddi tupng cdn giflp tdc gia logi trfl dupe nhflng iiifiu nhAm vi ngdn ngfl, vi J ngiiia cdu hdi vd ddm tiAo Unh logic cua Uidng Un cAn Uiu Uigp. Kfit thflc phdng v ^ Uifl eho thdy, nhflng thang do tdc gid dua ra khd iipp IJ vd nhflng ldi frong edch difin dgt dd dupc ciiinh sua.
- Ngiiifin cflu ciifnh thflc dflng dfi ddnh gid tiiang do vd kifim djnh md iiinh ly thuyfil eflng cde gid thuyfit dgt ra. Phuong ptidp thu thdp thdng tin dupe sfl dyng frong nghifin euu Id phdng vAn tryc Ufip thdng qua ptiifiu hdi dd dupc chudn bj sAn, kfch thudc cfla mAu Id 220, s6 phifiu ttiu vfi vd hpp Ifi Id 1%. Dd lifiu sau khi dupc thu ttidp sfi Ufin hdnh md hda, nliAp sd Ufiu, ldm sgch vdi phiJi mfim SPSS Statistics 17.0. Sau dd, tdc gid Ufin hdnh hogt dOng phdn Ueh dfl lifiu Uiu Uidp dupe gdm cdc budc: ddnh gid dO tin edy cfla Uiang do;
phdn tfch hdi quy vd tuang quan tiOi. Ddi tupng kiido sdt trong ngtiifin cflu ndy Id ngudi nOp thufi (cA nhAn vd td chflc) tgi Chi cyc Uiufi huyfin Ninh Giang Kr ttidng 01/2016-09/2016.
3. Ket qua nghien cuu
3.1. Thdng kfi md td mAu ngtufin cuu Kfit qud thdng kfi mAu dupe xdc djnh theo cdc Ufiu chf vfi do tudi vd gidi Unh; frinh dO hpe vAn; logi djch vy ngudi nOp Uiufi dang sfl dyng vd tAn suAl sfl dyng djch vy. Kfit qud chung dd IA: sd ngudi khAo sdt nAm chu yfiu Uong dd Uidi ttr 30- 40 (chifim han 70%); cd Uinh do dgi hpc vd cao dAng (73%); djch vy sfl dyng ehu yfiu Id djch vy kfi khai Uiufi vdi 67% vd phAn Idn dd'i tupng khdo sAl sfl dyng djch vy hon 12 lAn 1 ndm.
Ddy Id nhflng s6 li^u hodn todn ddm bdo Unh dgi difin eho tdng Uifi nghifin cflu vi phAn Idn nhflng ngudi sfl dyng djch vy cfla Chi eye Thufi IA nhflng ngudi dd qua ddo tgo vd cd kifin Uiflc vfi kfi todn, tdi etu'nh hogc cde Hnh vyc tuang duong; ed tdn suAt sfl dyng djch vy cua Chi cyc ttiudng xuyfin nfin nhflng dAnh gid cfla hp IA ctunh xdc. Do dd, rnAu dupc Iya chpn hodn todn mang Unh dgi difin cao.
3.2. Kifim tra do tin cAy cua thang do Cdc nhdn id do ludng dfiu dupc ddnh gid dd Un cgy ttidng qua hfi sd Cronbach's Alpa. Nhu dd Uinh bdy phia frfin vfi tifiu ChuAn Iya chpn dfi kfit qua dupe dam bdo dO tin cdy, todn bO bdi nghien cflu sfi gifl Igi cdc ttiang do cd hfi sd Cronbach's Alpha > 0.6 vd hfi sd ttiang quan bifin tdng > 0.4. Kfit qud kifim djnh dO Un cgy cua tfmg ttiang do nhu sau: Uiang do dO Un cgy cd hfi sd Cronbach's Alpha la 0,882; Uiang do sy ddm bdo: 0 74- ttiang do Unh hflu hinh: 0,828; Uiang do sy ddng cdm' 0,836; ttiang do sy ddp flng: 0,822 vd ttiar^ do bifin cdm
nhgn chAt Iupng djch vy hdnh ciifriti: 0,886. Kfit qud fri dya vdo vific klfim dfnh dO tin cAy Wt thyc hifin kigi c bifin quan sdl khdng dgt yfiu cAu, g ^ m ^ bifin d ttiaj do tmh hflu hinh. Nhu vAy cAc thang do dfiu cd dd ( tin cdy cAn ttiifit vd dupc sfl dyng d i o piidn tfch nhdn khdm phA d budc tifip ttieo.
3.3. Kfit qua phdn tfch nhdn ttf (EFA) Kfit quA efla phdn Uch nhdn Id EFA cho ttiAy h>
nhdn td tian dAu vdi 25 bifin quan sAl, sau kiii kifii djnh do tin cAy efla thcuig do va piiAn tieh nhAn td EF vdi phep xoay Varimax cdn lgi 4 nhAn Id dOc IAp dug rflt trich vdi 17 bifin quan sAt tiao gdm: sy lin cAy (TC sy ddng cdm (DC), sy ddm bdo (DB), Unh hflu hin (liH) va bifin phy thuOc Id sy hai Idng vi chAl lupn djch vy hAnh chi'nh cho ngudi nOp Uiufi (hdi lfin Chung - HCL). MO hinh dfi xuAt ban dAu dd dupc dlfii ciifnh Igi vdi cdc gid thuyfit cfla md hinh Id:
HI: Kill nhdn vifin cd sy ddng cAm cao vdi ngud nOp thufi till sy hdi ldng cfla hp sfi cao han;
H2: ICtii Chi cyc thufi ddm lido dd Un e^y cao tti ngudi nop ttiufi sfi hdi ldng hem vfi djch vy hdnh chfnh
H3: T^nh hflu iiinh cua try sd ldm vific cdng ddn tiAo sy thuAn Ufin lhi ngudi nOp ttiufi edng hdi Idnj hon vfi djch vy dupc eung cAp;
H4: Mflc do dAm bAo vfi djch vy cdng cao ttii ngud nOp thufi cdng hdi Idng hom vfi djch vy sfl dyng.
3.4. Kfit qud phdn tfch hdi quy
Kfit qud sau khi kifim djnh md hinh bAng hdi qui da bifin vdi cde difiu kifin nhir phucmg sal phAn du khdnj ddi, da cOng tuyfin, ty tuang quan vA phAn phdi chuAl cfla phAn du dfiu dgt yfiu cAu. Kfit quA hdi quy dugc ttifi hifin frong bAng sau:
( C « w m Q Sr«M|ciB(I>C) STtkcnrfTC) rnhhDaUah (HB) S f d u b a o O l B )
Hfl.
cboj B 0 091 0.615 0.144 0.140 0.133
SiJiA 0.289 0.051 0.065 0.041 0.061
H t M d i BeU
0.620 0.1 I t 0.165 0.114
0.31S 12.0S7 X231 3.440 1.9S3
Sig.
0 753 O.000 0.027 0.001 0.046
Buz^tflh B^Oiip
a 7 l 7 0.677 0.817 0.817
VIF
IJM iAM t J » IJM
Kft qui phan lfch hii quy cho IWfy, hi s« phbng dsi phuomg sai VIF cua tOng nhan t6 06 gia lr| nh6 hon 2 nSn mO hinh h6i quy I<h6ng vi pham hi$n tugmg da cOng tuyfe va cdc bi4n dOc IJp c6 tuomg quan cli^l che v6i nhau. Tuy nhifen, mtrc y nghla ciia y^u trf Sig
<0.05 nfen cS 4 yfeu tfi diu c6 f nghla thfing 1(6, Sic li ca 4 nhan tfi nay d^u Snh hufing t<M miic dfi cim nhjn d|ch vu ctia Ichach hang.
Mfi hlnh hfii quy ufirc iugmg: HLC = 0.621X: + 0.118TC + 0.165HH + 0.114DB + el
3.4. Kj^m dinh gia thuydt
Dira vao kfet qua kifim dmh mfl hinh hfii quy 0 phin trfen, ta thSy cac gia thuyfil dua ra diu da dupc taim
djnh, cy ttifi:
H .
H ,
&
H ,
C U ^ n i t
K U O i opt n a U i a U B « » l t a I ' n i l i - n - f t ll i i t i i * i l i M i TtahliAaUirtictitiVfA l t e i * t ^ c t a | d l H M a w i M B t i ^ d i
• f M B i p b i ^ c t i f fan l 6 d | h B i i J dicfa** daoc O M cic
boD l i A i l T« rtdnoi
oeo out
a i 6 5
a i M U-OtT
Z I 3 I
3 4 4 0
1919 U—J—
OOOO
0 0 2 7
0.001
0.044 K c t a n U B ^
R i - » i k d t 4 i f a M B B i c b 6 a . c U p a U a K - ^ i i e d t ^ l h a l a
B i c U ^ c U p D h ^ H . ' » l k : d » a a & i i | D
B l c U B , , c l i ^ D b l a H,->IlEdeDgdni«ii
Kfit qud frfin cho ttiAy tAm quan trpng cfla tflng bifin dOc IAp ddi vdi bifin phy ihuOc. GiA trj d lgi bdng frfin cho bifit mflc dO dnh hudng gifla 4 bifin dOe l|ip vd bifin phy UiuOc, cy Uifi nhu sau:
- Nhdn td sy ddng cdm dnh hudng 62% dfin cdm nhgn ciiAl lupng djch vy.
- Nhdn td sy tin cAy Anh hudng 11.8% dfin cAm nhAn ciiAl Iupng djch vu.
- Nhdn Id Unh hflu hinh dnh hudng 16.5% dfin cdm nh§n chAt lupng djch vy.
- Nhdn td sy ddm bdo dnh hudng 11.4% dfin edm ntign ChAt lupng djch vy.
4. Ket luan
Tfl cdc kfil qud nghifin cflu, ldc gid cd ttifi nit ra mOt sd kfit lugn nhu sau:
Thfl niiAl, bifin ddng cdm cd dnh hudng ldn nhdt dfin sy iidi Idng cua ngudi nOp Uiufi (62%). Difiu ndy ed thfi gidi ttu'ch rAng ddi vdi khdch hdng sy quan tdm, chdm sdc, sy chu ddo, sAn sdng vd nhlfit Unh cua nhdn vidn cung ung djch vy Id quan frpng nhAt. Thdng thudng, tfl Uudc ldi nay cAc nhdn vifin eung flng djch vy hdnh clifnh nhd nude ndi chung vd thufi ndi rifing Uiudng khdng eoi ngucri sfl dyng djeh vy IA kiiach hdng vi vdi hp, khaeh hdng cAn hp chfl khdng phAi hp cAn khdeh hdng. Vdi tdm IJ nhu vdy nfin khdch hdng ttiudng nggi ngung hay "khflm nflm" khi tifiu dflng djch vy cdng. Vific khdch hang phdn flng vdi ttidi dO cflng rdn frude nhdn vifin hdnh ehfnh Id khdng Uiudng xuyfin nhu nhflng djch wj ttfiu dflng khdc. Tuy nhifin, kfit qud nghien cflu cho thAy kiii nhdn vifin hdrih ehinh thay ddl thdi dfi chuyfin sang nhd nhdn, dn cAn, chu dAo han vd coi ngudi sfl dyng djch vy dflng nghla IA
"khAch hdng" Uii khdch hdng sfi hdi ldng hon rAt nhifiu.
Thfl hai, cdn cfl vdo kfil qud hdi quy cho thAy yfiu Id sy Un cAy ed dnh hudng dfin edm nhgn djch vy cfla khdch tidng. Vdi khdch iidng vific thye iiifin djch vy diing quy trinh, dflng gid, dflng djch vy vd dan gidn hda thfl lyc iidnh ctifnh sfi gdp phAn Idm eho chdt iupng djch vy cdm nhgn tdng Ifin ddng kfi (11.8%). Ddy cflng Id cdn cfl dfi gpi 5- eho Chi cyc Thufi nhflng difiu ciiinh phfl hpp niiAm ldm tdng sy hdi Idng efla ngudi ddn khi dfin giao djch tgi Uy sd.
Thfl t>a, difi vdi tdt cA khAch hang dgc biet Id nhflng
kiidch iiAng mdi vific cdng Idiai minh bgch thfl U,ic iiAnh ciiinh va dua ra cdc hudng dAn ciii Ufit rd rdng, cy ttifi dupc dfi d nhflng noi dfi quan sdt (yfiu Id hflu iiinh) cflng gdp piiAn giup ngudi ddn sfl dyng djch vy dfi ddng iion.
Thfl tu, xem xel j ^ u td ddm bdo cho thAy khdch hdng eflng mong mudn cdn bO Chi cyc Thufi cd the piiat iiifin nhanh cdc vAn dfi Kr hd s a dfi hi vAn ngay cho hp niidm cd nhflng difiu ciiinh k|p thdi. Trfin thyc tfi cd mOt sd tnidng hpp khdch hdng dd ehuyfin hd so rdt tau, tuy nhifin nhdn vifin khdng kifim tra ngay Idii thu hd sa md dfin tgn ngdy hdm sau mdi phdn hdi Igi cho kiidch hdng Id ho sa khdng hpp Ifi. Difiu ndy dnh hudng khdng nhd tdi cdng vific cung nhu Unh UiAn cfla kiidch hdng. Mgt ktidc vific xfl Iy linh hogt cdc Unh hudng khd nhAm ddm tido quyfin lpi vd tdn frpng khdeh hdng eflng dupc khdch hdng dfi cao. Ddy Id vific Iam mang igi gid trj rdt eao cho khdch hdng, giflp hp Ufit kifim thdi gian khi giao djeh cflng nhu sd lAn ptiAi difiu ciiinh va thai gian chd dpi djch vy dupc gidi quyfit Vific niiAt qudn frong tu vdn vd gidi thich cfla cdc niidn vifin cflng quan frpng khdng kfim, nhdn vifin cfla Ciii cyc Thufi cAn dupc ddo tgo ea bdn vfi kifin thflc Chung, quy Uinh vd sy nhanh nhgy trong giai quyet van dfi dfi khi Ufip xflc, gidi Uiich cho khdch hdng ddm t>do sy ttidng nhAt, rd rdng, dfi hifiu vd minh bgchy.
Tal lieu tfiam khao
1. Hodng Trpng, Chu Nguyfin MOng Ngpe (2008), Phdn Uch dfl iifiu nghifin euu vdi SPSS lApl, 2, Nhd xuAl t)An Hdr^ Dflc.
2. Nguyfin Dinh Phan (2012), Gido Uinh qudn trj chdt Iupng, Nhd xuAt bdn Dgi hpc Kinh tfi qudc ddn.
3. Nguyfin Hflu Hdi, Lfi Vdn Hda (2010), Td chflc niid nudc sd 3/2010.
4. Parasuraman, A., L. L. Beny, & V. A. ZeittiamI (1991), Refinement and Reassesssmemt of the SERVQUAL Scale, Joumal of Retailing, 67 (4); 420- 450.
•I DUONB ITMAHI
