Perbezaan Tanggapan Terhadap Kualiti Perkhidmatan Di Antara Kakitangan Jabatan Hasil Dalam Negeri Dan Pelanggan Di Kawasan Utara

• Main Author: Mat Lazim, Salleh
• Format: Thesis
• Language: English; English
• Published: 1995
• Subjects: HD62 Standardization. Simplification. Waste
• Online Access: http://etd.uum.edu.my/697/1/Mat_Lazim_Bin_Salleh.pdf; http://etd.uum.edu.my/697/2/Mat_Lazim_Bin_Salleh_95.pdf; http://etd.uum.edu.my/697/
• Institution: Universiti Utara Malaysia

The objective of this study was to determine whether there was a significant difference in the manner the employee of Inland Revenue Department (IRD) and taxpayers perceived quality and quality service provided by IRD in the Northern Region (Perak, Pulau Pinang, Kedah and Perak). At the same time the study attempted to examine whether the location of the IRD branch offices in these states affect the perception of quality service among both groups of respondents. The SERVQUAL instrumentation was used to measure the perception of quality service. This instrument was based on five dimension; (I) reliability, (ii) Responsiveness, (iii) assurance, (iv) empathy (v) tangibles. Based on SERVQUAL, two set of the questionnaires were developed and used with both group of respondents. The survey questionnaires were aimed to record the perception of the employees and the taxpayers regarding the quality and standard quality. Hundred eight-seven respondents from each group participated in this study. In determining the significant level of difference in the perception of both groups of respondents, six hypotheses were developed and tested. The t-test was used to test the hypotheses. Finally, the findings of this study indicated that there was a significant difference in perception of the groups. Further, the study also indicated that the location of branch offices had also affected the perception of the respondents.