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THE INFLUENCE OF SERVICE QUALITY DIMENSIONS ON CUSTOMER SATISFACTION TOWARDS TAX AGENTS

NOR ADWIYAH BINTI AWANG

MASTER OF SCIENCE MANAGEMENT UNIVERSITI UTARA MALAYSIA

AUGUST 2019

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THE INFLUENCE OF SERVICE QUALITY DIMENSIONS ON CUSTOMER SATISFACTION TOWARDS TAX AGENTS

By

NOR ADWIYAH BINTI AWANG

Thesis Submitted to

Othman Yeop Abdullah Graduate School of Business, Universiti Utara Malaysia

in Partial Fulfillment of the Requirement for the Master of Sciences

(Managament)

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i

PERMISSION TO USE

In presenting this research paper in partial fullfillment of the requirments for a Post Graduate degree from the Universiti Utara Malaysia (UUM), I agree that the Library of this university may make it freely available for inspection. I further agree that permission for copying this research paper in any manner, in whole or in part, for scholarly purposes may be granted by my supervisors or in their absence, by the Dean of Othman Yeop Abdullah Graduate School of Business where I did my research paper. It is understood that any copying or publication or use of this research paper parts of it for financial gain shall not be allowed without my written permission. It is also understood that due recognition shall be given to me and to the UUM in any scholarly use which may be made of any material in my research paper.

Request for permission to copy or to make other use of materials in this research paper in whole or in part should be addressed to:

Dean of Othman Yeop Abdullah Graduate School of Business Universiti Utara Malaysia

06010 UUM Sintok Kedah Darul Aman

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ii ABSTRAK

Kajian ini adalah mengenai kesan dimensi kualiti perkhidmatan terhadap kepuasan pelanggan terhadap ejen cukai. Tujuan kajian ini adalah untuk mengenalpasti tahap kepuasan pelanggan terhadap agen cukai, hubungan antara dimensi bukti fizikal, dimensi kebolehpercayaan, dimensi responsif, dimensi jaminan dan dimensi empati yang merupakan pembolehubah bebas yang dapat mempengaruhi dan membawa kepada kepuasan pelanggan pembolehubah bergantung. Jumlah ejen cukai di Sungai Petani, Kedah adalah 1565 pelanggan dan jumlah sampel dipilih adalah 306 responden daripada proses persampelan berkelompok melalui geografi. Daripada jumlah keseluruhan soal selidik, 244 dapat digunakan yang mencatatkan kadar tindak balas sebanyak 80%. Dalam menganalisis penemuan, penyelidik menggunakan statistik deskriptif, Korelasi Pearson dan Regresi Pelbagai dengan menggunakan versi SPSS versi 16.0. Keputusan menunjukkan bahawa terdapat hubungan yang signifikan antara dimensi bukti fizikal, dimensi responsif, dimensi kebolehpercayaan, dimensi jaminan dan dimensi empati terhadap kepuasan pelanggan. Dimensi yang paling mempengaruhi yang menjejaskan kepuasan pelanggan di agen cukai di Sungai Petani, Kedah adalah dimensi responsif. Kajian ini mencadangkan agar ejen cukai dapat memberikan perkhidmatan dan respons yang pantas kepada keperluan pelanggan serta meningkatkan kemudahan. Pada masa akan datang, kajian ini lebih memberi tumpuan kepada skop yang lebih luas untuk mengkaji kualiti perkhidmatan yang membawa kepada kepuasan pelanggan di agensi cukai.

Kata Kunci: Kepuasan Pelanggan, Dimensi bukti fizikal, Dimensi Responsif, Dimensi Kebolehpercayaan, Dimensi Jaminan, dan Dimensi Empati

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iii ABSTRACT

This research is about the effect of service quality dimensions on customer satisfaction towards tax agents . The purpose of this research is to identify the extent of customer satisfaction towards tax agents, the relationship between tangible dimension, reliability dimension, responsiveness dimension, assurance dimension and empathy dimension which are the independent variables that could influence and lead to customer satisfaction which is the dependent variable. The total population of tax agents in Sungai Petani, Kedah is 1565 customers and the selected sample size is 306 respondents from cluster sampling process by geography. Of the total questionnaires, 244 were used that recorded a response rate of 80%.

In analyzing the findings, researchers used descriptive statistic, Pearson Correlation and Multiple Regression by using Statistical Package for Social Science (SPSS) version 20.0. The results indicate that there is positive significant relationship between tangible dimension, reliability dimension responsiveness dimension, assurance dimension and empathy dimension towards customer satisfaction. The most influencing dimension that affects customer satisfaction at the tax agents in Sungai Petani, Kedah is responsiveness dimension. This study recommend that the tax agent should be able to give fast service and response towards customers needs as well as improve the facilities. In future, the study is more focusing on the wider scope to study the service quality that lead to customer satisfaction at the tax agency.

Keywords: Customer Satisfaction, Tangibility Dimension, Responsiveness Dimension, Reliability Dimension, Assurance Dimension, and Empathy Dimension

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iv

ACKNOWLEDGMENT

Praise and gratitude be given to Allah the almighty for giving me such a great strength, patience, courage, and ability to complete this project. My gratitude goes to my supportive and helpful supervisor, Dr. Munirah Binti Khamarudin for assessing and guiding me in the completion of the research. With all truthfulness, without his support, the project would not have been a complete one. She is my source of motivation and guidance. I am truly grateful for his continual support and cooperation in the course of this journey.

I would like to present my thanks to my parents, my beloved husband who has always been there for me.

My appreciation also goes to all my friends, colleagues, UUM College of business staff, and everyone who has helped either directly or indirectly for the completion of this project.

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TABLE OF CONTENT

Title Page

PERMISSION TO USE………. i

ii iii iv v viii ix x 1

1.0 1

1.1 1

1.2 2

1.3 4

1.4 5

1.5 5

1.6 5

1.7 6

1.7.1 6

1.7.2 6

1.7.3 7

1.7.4 7

1.7.5 7

1.7.6 7

1.7.7 7

1.8 8

10

2.0 10

2.1 10

2.2 Service Quality And Customer Satisfaction………….……….…….12 2.2.1 Tangibility Dimension……….………1614 2.2.2 Reliability Dimension……….……….1816 2.2.3 Responsiveness Dimension……….2018

2.2.4 19

2.2.5 21

2.3 SERVQUAL Instrument………. 23

2.4 24

2.5 25

v

Assurance Dimension………

Empathy Dimension……….…..……..

Introduction……….……….……..

Customer Satisfaction……...………….……….…..

Theoretical Framework……….………..………

Conclusion……….……….

Responsiveness….………

Assurance…..………..……..

Empathy….………

Organization of the Chapters……….

CHAPTER 2: LITERATURE REVIEW……….

Definition of Key Terms………..

Customer Satisfaction………..……….

Service Quality……….

Tangible………...……..

Reliability…...………

Problem Statement……….……….

Research Questions……….….…..

Research Objectives……….……….

Significant of the Research……….………

Scope of Research……….……..

LIST OF FIGURES………..………

LIST OF ABBREVIATION………

CHAPTER 1: INTRODUCTION………

Introduction………..……..

Background of the Study……….……..

ABSTRAK………...

ABSTRACT...

ACKNOWLEDGEMENT………

TABLE OF CONTENTS……….……….

LIST OF TABLES……….………

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26

3.0 26

3.1 Research Design………..………..26 3.2 Population and Sample of the Study………. 26

3.2.1 27

3.2.2 28

3.3 29

3.4 29

3.4.1 30

3.4.2 30

3.5 31

3.6 32

3.7 Reliability of the Instrument………. 32

3.7.1 33

3.8 Technique of Data Analysis………. 34

3.8.1 34

Correlation………. 34 Multiple Regression Analysis……… 35 3.9 Conclusion………. 35 36

4.0 36

4.1 Analysis of Findings………36 4.2 Descriptive Statistic……….36

4.3 45

4.3.1 38

4.3.2 41

4.4 43

4.7 43

vi

CHAPTER 3: RESEARCH METHODOLOGY………..

Introduction………..

Sample Size……….…….

Pilot Test……...………

Sampling Technique……….……

Questionnaire Design………

Validity of the Study………..

Intercorrelation Matrix………...

CHAPTER 4: FINDINGS………

Introduction………

Operationalization of Variables………..

Customer Satisfaction………...

Service Quality Measures……….

Data Collection Method………...………

Descriptive Statistics……...………..

Pearson’s Correlation………..

Multiple Regression Analysis……….

Hypothesis Testing……….

Summary Findings………..

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44

5.0 44

5.1 44

5.1.1 44

Satisfaction

5.1.2 45

Satisfaction

45 Satisfaction

46 Satisfaction

46 Satisfaction

47 5.2 Contribution of the Study………. 48

5.2.1 Practical Implication………

5.2.2 Theoretical Implication……… 48

5.3 48

5.3.1 48

49

5.4 49

5.4.1 49

5.4.2 49

5.4.3 50

5.4.4 50

5.5 51

5.6 51

vii ATTACHMENT

REFERENCES

5.3.2 Method used by the researcher……….

The Future Research………

affects Customer Satisfaction………..

Conclusion………

Recommendations………

Offering More Tangibles Cues………..

Matching Customers Expectation for Fast and Flexible Service……….

Showing Willingness to Solve Customers Problem……….

Provide Sufficient Knowledge to the Staff and be Polite and………

Friendly with the Customers

Discussion of Findings………..

Relationship between Tangible Dimension and Customer……….…………

Limitations………

Small Size of Respondents……….

CHAPTER 5: DISCUSSION AND CONCLUSION……….

Introduction……….

5.1.3 Relationship between Responsiveness Dimension and Customer………

5.1.4 Relationship between Assurance Dimension and Customer...

5.1.5 Relationship between Empathy Dimension and Customer……….

5.1.6 Identify the Most Influence Dimensions of Service Quality that

Relationship between Reliability Dimension and Customer……….

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v

LIST OF TABLES

Table 3.1 Tax Agents in Sungai Petani,Kedah 27

Table 3.2 Table for Determining Sample Size of a Known Population 28

Table 3.3 Ranges of Cronbach Alpha 32

Table 3.4 Reliability Statistic 33

Table 3.5 Scale of Relationship 35 Table 4.1 Descriptive Statistics of Respondents 37

Table 4.2 Correlation between Dependent Variable and 39 Independent Variables Table 4.3 Result of Multiple Regression Analysis 41

Table 4.4 Hypothesis Results 43

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vi

LIST OF FIGURES

Figure 2.1 Theoretical Framework of Service Quality Dimension Pages 25 On Customer Satisfaction towards tax agents.

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vii

LIST OF ABBREVIATION

SAS Self Assessment System

IRB Inland Revenue Board

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1 CHAPTER 1 INTRODUCTION

1.0 Introduction

This chapter also discusses on the background of the study, problem statement, research question and research objective. It will also give a brief description about the scope of the study, significance of the study and definition of key terms.

1.1 Background Of The Study

Taxation is one of the important elements in managing national income, especially in developed countries and has played an important role in civilized societies since their birth thousands years ago (Lymer and Oats, 2009). Both developed and developing countries face major challenges in seeking to ensure that their revenue agencies are efficient and effective in collecting as much of the legitimately due tax revenues from taxpayers as they possibly can.

Arguably, the task of maximising taxpayer compliance for advanced emerging economies such as Malaysia is even more critical than it is for many other more developed countries (McKerchar & Evans, 2009).

In Malaysia, a self-assessment system has been implemented in 2001 for corporate taxpayers and in 2004 for all other taxpayers including individuals. The system necessitates taxpayers to declare and calculate accurate sources of income, estimate income tax payable, keep records for audit purposes, and comprehend income tax legislation. The introduction of SA has required taxpayers to acquire more adequate tax knowledge (Abdul-Latiff, Amin-Nordin, Che-Omar, & Harijito, 2005). Knowledge and understanding of tax laws and rules should better enable taxpayers to fulfil their tax statutory obligations, such as filing their tax returns within the stipulated time frame, truthfully reporting their tax affairs and accurately computing their tax liabilities (Loo et al., 2009). Further, having tax knowledge may also serve to change taxpayers’ perceptions regarding the fairness of the tax system (Kasipillai, 1997; Mahat, 2007). Lack of appropriate tax knowledge may lead to unintentional noncompliance behaviour.

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APPENDICES

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1

SERVICE QUALITY QUESTIONNAIRE

I am a student of Master of Science (Management) from University Utara Malaysia conducting a study on Customer Satisfaction towards tax agents. The feedback obtained would be beneficial in helping me to complete BPMZ 6019 research. All information provided will be kept confidential and will be analyzed and used for the benefit of my research only. Thank you for taking time to answer the questionnaire.

Researcher

Nor Adwiyah Binti Awang 823161

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2 Part A: Personal Background Information

Please tick (/) for your answer to the particular question.

1. Gender

Male F Female

2. Age

Below 20 20 to 29

30 to 39 Above 40

3. Marital status

Single Married

4. Monthly Income

Below RM1000 RM1000- RM5000 RM6000- RM10 000 More than RM10 000

5. Race / Keturunan

Malay / Melayu Indian / India

Chinese / Cina Other : ______ / Lain-lain : ________

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3 SECTION B

PART II : CUSTOMER SATISFACTION

Please state your opinion by circling (O) only ONE box for each of the following statement.

Use the choices given as a guide.

1 - Strongly Disagre 2 - Disagree

3 - Neutral 4 - Agree

5 – Strongly Agree

1) I am aware with the service provided by the tax agent.

1 2 3 4 5 2) I trust with the service given by the tax

agent.

1 2 3 4 5 3) I am satisfied with the staff behaviour during

service delivery. 1 2 3 4 5

4) I will come back to get the service for the next visit.

1 2 3 4 5 5) I will recommend this tax agent to my friend

and colleague. 1 2 3 4 5

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4 PART III: TANGIBILITY DIMENSION

Please state your opinion by circling (O) only ONE box for each of the following statement.

Use the choices given as a guide.

1 - Strongly Disagree 2 – Disagree

3 - Neutral

4 – Agree / Setuju

5 – Strongly Agree / Sangat Setuju

1. The location of the tax agent is strategic and easily accessible.

1 2 3 4 5 2. Easy to drive in and out with proper signage.

1 2 3 4 5 3. The car parking is sufficient to the customers.

1 2 3 4 5

4. The waiting chairs are enough to support the

customers.

1 2 3 4 5 5. Well equipped with up to date facilities (eg: free

wifi, vending machine)

1 2 3 4 5 6. Physical layout of equipment and furniture are

comfortable for customer sitting and interacting .

1 2 3 4 5 7. Facilities provided are being upgraded from time to

time. 1 2 3 4 5

8. Staff are well dressed and appear neat.

1 2 3 4 5

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5 PART IV: RELIABILITY DIMENSION

Please state your opinion by circling (O) only ONE box for each of the following statement.

Use the choices given as a guide.

1 - Strongly Disagree 2 – Disagree

3 - Neutral 4 – Agree

5 – Strongly Agree

1.

The tax agent is providing services as promised in client charter.

1 2 3 4 5 2.

The staff will call the customer accordingly to the queuing numbers.

1 2 3 4 5

3.

The staff records the data of the customer accurately.

1 2 3 4 5

4.

The staff are committed to providing services at specified times.

1 2 3 4 5

5.

The staffs are sincere to solve and answer

customer’s problem. 1 2 3 4 5

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6 PART V: RESPONSIVENESS DIMENSION

Please state your opinion by circling (O) only ONE box for each of the following statement.

Use the choices given as a guide.

1 - Strongly Disagree 2 – Disagree

3 - Neutral 4 – Agree

5 – Strongly Agree

1.

Service provided by the tax agent is very efficient.

1 2 3 4 5

2.

I get immediate service from the staff

1 2 3 4 5

3.

I am satisfied with the time taken from early process until the end process.

1 2 3 4 5 4.

The staff are responsive towards the customers needs.

1 2 3 4 5 5.

The staff have a willingness to help the customer in settle their problem.

. 1 2 3 4 5

6.

The tax agent has the sufficient number of staff.

1 2 3 4 5 7. The staff serve the customer with smile.

1 2 3 4 5

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7 PART VI : ASSURANCE DIMENSION

Please state your opinion by circling (O) only ONE box for each of the following statement.

Use the choices given as a guide.

1 - Strongly Disagree 2 – Disagree

3 - Neutral 4 – Agree

5 – Strongly Agree

1.

I am satisfied with the service provided by the tax

agent. 1 2 3 4 5

2.

I am confident with the service provided by the tax

agent. 1 2 3 4 5

3.

The staff have enough knowledge to serve the customers and answer the question asked.

1 2 3 4 5 4.

The tax agents provide CCTV as security instrument.

1 2 3 4 5 5.

I am confident with the security in the tax agent.

1 2 3 4 5 6.

I am confident with the competency of the tax agent.

1 2 3 4 5

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8 PART VII : EMPATHY DIMENSION

Please state your opinion by circling (O) only ONE box for each of the following statement.

Use the choices given as a guide.

1 - Strongly Disagree 2 – Disagree

3 - Neutral 4 – Agree

5 – Strongly Agree

1.

The service provider staff gives me individual

attention. 1 2 3 4 5

2.

The service provider staff knows what I actually

want. 1 2 3 4 5

3.

I have interest in the services provided by the service provider.

1 2 3 4 5 4.

The service provider operates according to the business hours that are convenient to most of the

customers 1 2 3 4 5

END OF THE QUESTION

Thank you for your time and cooperation answering these questions.

Rujukan

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The study also aims to examine the relationship between Service Quality (Reliability, Tangibility and Responsiveness) and Customer Satisfaction, to investigate the most

This research will help to identify the element of service quality that have directly influence the customer satisfaction towards service delivered by Maybank

The primary objective of this study is to identify the level of customer satisfaction towards the service quality in the management of Al-Baghdadi Learning Centre Sungai

This research was conducted to find and get a better understanding of service quality level and to examine the relationship between service quality, customer