Jurang Harapan-Tanggapan Pengguna: Suatu Pengukuran Kualiti Perkhidmatan Pembayaran Cukai Pendapatan di Malaysia

Jabatan Pemasaran
Fakulti Pengurusan Perniagaan
Universiti Kebangsaan Malaysia
43600 UKM Bangi Malaysia


Lembaga Hasil Dalam Negeri
Kuala Lumpur Malaysia


Abstract

The dearth of research on the quality of Malaysian public services has prompted the researchers to embark a questionnaire survey to measure services quality in the context of income tax payment services in Malaysia. The researchers adapted Parasuraman, Zeithaml and Berry’s SERVQUAL constructs (1985, 1988, 1990) to generate KUALKHI, a 25-item quality measure. The research provides evidence of the existence of a significant gap between taxpayers’expectations and their perception of services quality, on several specific measures. However, overall quality and overall satisfaction level were perceived to be high. The reliability, competence and empathy constructs demonstrated larger KUALKHI gaps than the tangibles and assurance constructs. Suggestions for a services quality improvement program for the Inland Revenue Board are also given.

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Citation

M. Salleh, A. H., & Abdul Razak, A. T. (1998). Jurang Harapan-Tanggapan Pengguna: Suatu Pengukuran Kualiti Perkhidmatan Pembayaran Cukai Pendapatan di Malaysia. Jurnal Pengurusan, 17, 69–92.

@article{m.salleh1998jurang,
  title={Jurang Harapan-Tanggapan Pengguna: Suatu Pengukuran Kualiti Perkhidmatan Pembayaran Cukai Pendapatan di Malaysia},
  author={M. Salleh, Aliah Hanim and Abdul Razak, Ahmad Tarmize},
  journal={Jurnal Pengurusan},
 

volume={17},
  number={},
  pages={69—92},
  year={1998},
  doi={},
  publisher={Penerbit UKM},
}

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17 (1998) 69 – 92

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