運用PZB模式探討綜合所得稅結算申報措施之服務品質與顧客滿意度

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題名:
運用PZB模式探討綜合所得稅結算申報措施之服務品質與顧客滿意度
著者: 王巧玲; Wang, Chiao-ling
莊宗南; Tzung-Nan Chuang; 科技管理碩士班
主題: PZB模式; 服務品質; 滿意度; Service Quality; Satisfaction; PZB model
描述: 本研究以Parasuraman、Zeithmal and Berry三位學者所提出之「服務品質衡量模式」為研究架構，針對實地至財政部臺灣省南區國稅局新營分局洽辦綜合所得稅結算申報業務之納稅人進行服務品質與滿意度研究，並採用問卷調查法，共發出400份問卷，有效問卷為317份，藉以瞭解納稅人對綜合所得稅結算申報措施之期望與實際感受程度間關係。研究結果發現，納稅人期望與實際感受的服務品質有顯著性差異存在，實際感受服務品質低於期望服務品質水準。在知覺服務品質方面，男性、61歲以上之納稅人對可靠性、關懷性感受落差最大；行業別部分，從工者對保證性、反應性、關懷性感受落差最大，農林漁牧者則對可靠性感受落差最大；每月所得部分則以100,000元以上之納稅人對可靠性感受落差最大。而整體滿意度方面，以女性、年齡在51-60歲、職業為軍公教之納稅人滿意度最高；至於知覺服務品質對整體滿意度則有正向之顯著影響。經由本研究分析與結果，提出幾點建議：1.改善所得稅申報期之停車空間；2.運用多元媒體以淺顯易懂方式宣傳結算申報訊息與法令；3.加強服務人員之職前訓練；4.擴大服務據點，提供就近、就地便利申辦窗口。
The studies by Parasuraman, Zeithmal and Berry three scholars proposed "Service Quality Evaluation Model" to study the structure, against the ground to the Sinying Branch, National Tax Administration of Southern Taiwan Province, Ministry of Finance individual income tax return business taxpayers service quality and satisfaction studies, survey method and issued a total of 400 questionnaires, valid questionnaires from 317, so as to understand taxpayers to the individual income tax return of the relationship between measures of expectations and actual feeling degree.The study found that taxpayers'' expectations and the actual feeling of service quality have significant differences, the actual feelings of the service quality is lower than expected service quality standards. In perceived service quality, male, taxpayers over the age of 61 indicate a huge gap between the level of reliability and that of empathy; other part of the industry, from workers who feel the gap of assurance, responsiveness, empathy, on agriculture, forestry, fishery husbandry reliability feel the gap; monthly income to more than $ 100,000 of taxpayers reliability feel the gap.Through the analysis and results of this study, make a few suggestions:1. Improve parking problem during the period of income tax return.2. The use of multi-media promotional messages and decrees of the tax return; ease to understand manner.3. Provide more professional trainings for service personnel pre-service training.4. Expand and provide more easy-to-access service points, making income tax return procedures easy and convenient for taxpayers.
碩士
建立日期: 2012
格式: 121 bytes
text/html
語言: 中文
識別號: http://nutnr.lib.nutn.edu.tw/handle/987654321/912
資源來源: NUTN IR

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運用PZB模式探討綜合所得稅結算申報措施之服務品質與顧客滿意度

王巧玲; Wang, Chiao-ling 莊宗南; Tzung-Nan Chuang; 科技管理碩士班 2012

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