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

• Perfecto G. Aquino ^[2] ; Revenio C. Jalagat ^[1] ; Doan Hong Le ^[2] ; Hoang Thi Thanh Ha ^[3]
  1. [1] Al-Zahra College for Women

     Al-Zahra College for Women

     Omán

     
  2. [2] Duy Than University, Vietnam
  3. [3] The Customs Department of Ho Chi Minh, Vietnam

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• Localización: Contaduría y administración, ISSN 0186-1042, ISSN-e 2448-8410, Vol. 66, Nº. 1, 2021
• Idioma: inglés
• DOI: 10.22201/fca.24488410e.2021.2504
• Títulos paralelos:
  • Factores que afectan la satisfacccion de los importadores y exportadores con los procedeminetos de pago de impuestos electronicos en el departamento de aduanas de la Ciudad de Ho Chi Minh, Vietnam
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    El impacto dramatico del comercio electronico es la tendencia en la mdedida en que la gobernanza y las operaciones de gestion modernas de la mayoria de las agencias y entidades de servicios en la mayoraria de los paises aceleran la prestaction de servicios para clients locales e internacionales. Este studio se centra en la prestacion de servicios en Vietnam con el lanzamiento de sus pagos de impuestos electronicos tanto para sus exportadores como para sus importadores que tienen lugar en la ciudad de Ho Chi Minh, Vietnam.

    Este studio analiza los factores que afectan la satisfaciccion de los importadores y exportadores sobre la calidad de los servicios de pago electronico de impuestos en el Departamento de Aduanas de la ciudad de HCM, a traves de la encuesta a 347 empresas que participant en los servicios de pago electronico de impustos. Los resultados de la investigacion muestran que hay 6 factores que afectn la satisfaccion de las empresas sobre la calidad del servicio de pago electronico de impuestos: Confianza; Simpatia;

    Capacidades de servicio; Medios tangibles; Transparencia e implementacion coordinada. En particular, la confianza tiene el impacto mas fuerte y la tranparencia tiene el impacto mas bajo. Las recomendaciones y los planes de mejora deben tomarse en consideracion los seis factores antes mencionados al entregar su Sistema de pago de impuestos electronicos a las partes interesadas.

  • English

    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

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