Factors affecting the satisfaction of importers and exporters on e-tax payment procedures at Ho Chi Minh City's customs department

Abstract

The dramatic impact of E-commerce being the trend insofar as modern governance and management operations of most service agencies and entitites in most countries which in effect hastens the delivery of services for local and international clientele-customers. This study focuses on the service delivery in VietNam with the launching of its electronic tax payments both for its exporters and importers taking place in Ho Chi Minh City VietNam. This study analyzes the factors affecting the satisfaction of importers and exporters on the quality of electronic tax payment services at the HCM city Customs Department, through the survey of 347 enterprises participating in electronic tax payment services. Research results show that there are 6 factors that affect the satisfaction of enterprises on the quality of electronic tax payment service: Trust; Sympathy; Service capabilities; Tangible Media; Transparency and Coordinate Implementation. In particular, Trust has the strongest impact and Transparency has the lowest impact. Key recommendations suggest that actions and plans for improvement should be undertaken taking into consideration the above-mentioned six factors in delivering its E-Tax Payment system to stakeholders.