Main Article Content
This study aims to study the relationship and effects of taxpayers’ requests, good governance, and technology innovation on customer service effectiveness of the Revenue Department, Ministry of Finance. The samples were 969 units of the revenue offices. They were randomly selected using computer-assisted instruction of the Krejcie and Morgan table and proportioned into 278 units. The stratified random sampling was done with 95% confidence. Among the questionnaires distributed, only 156 completed questionnaires were returned (56.11 percent). Each question’s discrimination, reliability, and correctness were checked before the distribution. The statistical methods used for data analysis included descriptive statistics with mean, standard deviation, correlation coefficient, and multiple regression analysis. The findings reveal that taxpayers’ requests, good governance, and technology innovation have a positive effect on customer service effectiveness. This study provides guidelines to for the Revenue Department for concerning friendly services, quick response to taxpayers, and customer prioritization. The Revenue Department could continue providing good governance and promoting promote technology innovation to attain taxpayers’ higher level of satisfaction and customer service effectiveness in the future.
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
All submitted articles are subject to academic validation by qualified experts (peer review). The opinions expressed in each article of this publication are those of the authors themselves. The editorial board holds no responsibilities on them and does not reserve the copyright for academic use with the condition that the reference of their origin is cited.
Aaker, D. A., Kumar, V., & Day, G. S. (2007). Marketing research (9th ed.). New York: John Wiley & Sons.
Armstrong, J. S., & Overton, T. S. (1977). Estimating non-response bias in mail surveys. Journal of Marketing Research, 14(3), 396-402.
Arpaci, I. (2010). E-government and technological innovation in Turkey: Case studies on governmental organizations. Transforming Government: People, Process and Policy, 4(1), 37-53.
Bandura, A. (1997). A self-efficacy: The exercise of control. New York: W.H. Freeman and Company.
Bank of Thailand. (2020). Monetary policy report, march 2020. BOT press release no. 21/2020. Retrieved from https://www.bot.or.th/English/PressandSpeeches/Press/2020/Pages/n2163.aspx [in Thai]
Baron, R. A., & Henry, R. A. (2010). How entrepreneurs acquire the capacity to excel: Insights from research on expert performance. Strategic Entrepreneurship Journal, 4(1), 49-65.
Behera, A., Nayak, N., & Das, H. (2015). Performance measurement due to IT adoption. Business Process Management Journal, 21(4), 888-907.
Brady, M. K., & Cronin, J. J. Jr. (2001). Some new thoughts on conceptualizing perceived service quality: A hierarchical approach. Journal of Marketing, 65(3), 34-49.
Churchill, G. A. (1979). A paradigm for developing better measures of marketing constructs. Journal of Marketing Research, 16(1), 360-375.
Deloitte. (2016). Good governance driving corporate performance? A meta-analysis of academic research & invitation to engage in the dialogue. Retrieved from https://www2.deloitte.com/content/dam/Deloitte/nl/Documents/risk/deloitte-nl-risk-good-governance-driving-corporate-performance.pdf
Freeman, R. E. (1984). Strategic management: Stakeholders approach. Boston: Pitman.
Freeman, R. E., Rusconi, G., Signori, S., & Strudler, A. (2012). Stakeholder theory (IES): Ethical ideas and managerial action. Journal of Business Ethics, 109(1), 1-2.
Gottlieb, B. H., Grewal, D., & Brown, S. W. (1994). Consumer satisfaction and perceived quality: Complementary or divergent construct?. Journal of Applied Psychology, 79(1), 875-885.
Gujarati, D. N., & Porter D. C. (2009). Basic econometrics (5th ed.). New York: McGraw Hill.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate data analysis (7th ed.). New York: Pearson.
Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities. Educational and Psychological Measurement, 30(3), 607-610.
Lawson-Body, A., Keengwe, J., Mukankusi, L., Illia, A., & Miller, G. (2008). E-government service delivery performance: An adaptation of the balanced scorecard to the public sector. Journal of Electronic Commerce in Organizations, 6(2), 11-28.
Liao, H., & Chuang, A. (2004). A multi-level investigation of factors influencing employee service performance and customer outcomes. Academy of Management Journal, 46(1), 41-58.
Ngowsiri, S., Ussahawanitchakit, P, & Pratoom, K. (2013). Strategic knowledge management creativity and service performance. Review of Business Research, 13(4), 5-38. [in Thai]
OECD: Organization for Economic Co-operation and Development. (2005). OECD guidelines on corporate governance of state-owned enterprises. Retrieved from https://www.oecd.org/daf/ca/oecd-guidelines-corporate-governance-soes-2005.htm
OECD: Organization for Economic Co-operation and Development. (2013). OECD fractal manual (6th ed.). Retrieved from https://stats.oecd.org/glossary/detail.asp?ID=2688
Pangkae, P. (2005). Expectation of success in implementing the policy to control entertainment places: A case study of government officers in Samutpakarn province (Master’s thesis). Mahidol University, Nakhon Pathom. [in Thai]
Paul, S. (1992). Accountability in public services: Exit, voice and control. World Development, 20(7), 1047-1060.
Pornoy, V. (2012). The study of the risky performance of the officer’s failure to comply with the regulations of financial and public procurement (RMUTT Research Repository). Rajamangala University of Technology Thanyaburi, Pathum Thani. [in Thai]
Public Sector Development Group. (2016). Subject new age revenue without conflict of interest. News number 20/2560 Bangkok: Revenue department. Retrieved from http://www.rd.go.th/publish/fileadmin/user_upload/news/news20_2560.pdf [in Thai]
Ratten, V. (2015). Factors influencing consumer purchase intention of cloud computing in the United States and Turkey. EuroMed Journal of Business, 10(1), 80-97.
Revenue Department. (2016a). The implementation of this strategic plan national e-payment. Retrieved from http://www.rd.go.th/ [in Thai]
Revenue Department. (2016b). Database of management structure of the Revenue Department. Retrieved from http://www.rd.go.th/publish/324.0.html [in Thai]
Revenue Department. (2016c). The Revenue Department fiscal year 2019. Retrieved from http://download.rd.go.th/fileadmin/download/plan/RD_plan_62.pdf [in Thai]
Roadmap Digital RD. (2020). Roadmap digital of the Revenue Department (rd.go.th) 2016-2020. Retrieved from http://download.rd.go.th/fileadmin/download/plan/RD2020.pdf [in Thai]
Securities and Exchange Commission. (2018). Corporate governance and sustainability development. Retrieved from http://www.cgthailand.org/TH/principles/CG/Pages/cg-concept.aspx [in Thai]
Tayraukham, S. (2015). Research methodology for social sciences and humanities (3rd ed.). Mahasarakham: Mahasarakham University. [in Thai]
Torugsa, N., & Arundel, A. (2015). The nature and incidence of workgroup innovation in the Australian public sector: Evidence from the Australian 2011 state of the service survey. Australian Journal of Public Administration, 75(2), 202-221.
Ucbasaran, D., Westhead, P., & Wright, M. (2008). Opportunity identification and pursuit: Does an entrepreneur’s human capital matter?. Small Business Economic, 30(2), 153-173.
Yongan, Z., Umair, K., Seoyeon, L., & Madiha, S. (2019). The influence of management innovation and technological innovation on organization performance. A mediating role of sustainability. Open Access Journal, 11(2), 1-21.