臺灣博碩士論文加值系統

The Ministry of Finance and General Department of Vietnam Customs have expanded electronic customs procedures at the local and Bureau of Customs in order to step up toward professional activities in accordance with norms of modern customs in the region and over the world. It is essential to deal with two questions: “What are the effect of factors on customs satisfaction in the service quality of E-Customs procedures and how to improve the quality of E-Customs procedures, accelerate the reform of administrative procedures”.
The electronic customs project initiated by the Goverment aims to replace paper format customs procedures, which operate electronic customs for country wide, creating a more efficient and modern customs environment. The project's dual objective is to enhance security at the Vietnam's external borders and to facilitate trade. Therefore it brings benefit both businesses and citizens.
Electronic customs is a major development project for the Vietnam Customs. Its genesis is briefly described below. The following pages outline electronic customs legislation in force and propose individual projects for make the electronic customs become initiative.
The thesis is based on the theory of public service, public service measure, the results of various scientists in the world for electronic services quality. We attempt to develop research model and implemented the research basing on qualitative and quantitative data collected by questionnaire, data processing based on statistical methods such as analysing of scale reliability, analyzing of exploring factors, analyze correlation and linear regression models tested. Results were analyzed to identify and quantify impacts of the 7 level factors (Including E-Customs Declaration Systems, The Capacity of Serving Customs Officers, Security Level, Responsiveness, The reliability, Enterprise’s Demand Understanding, Improvement of Management Activities) on the service quality of E-Customs procedures and enterprise satisfaction. Since then, there are many solutions given to improve the E-Customs procedures and the reform of administrative procedures in Ho Chi Minh City, Vietnam.
Administrative procedures reform in the field of customs is one of the content that Vietnam Government committed according to WTO’s agreement. Therefore, the Government, the Ministry of Finance and the General Department of Vietnam Customs has expanded electronic customs procedures at the local and urban Bureau of Customs, so that the customs operations can be reformed in accordance with standards of modern Customs Offices in the region and all over the world. The implementation of E-Customs procedures plays an important role in strengthening trade, especially import-export activities through simple, convenient, transparent customs procedures, reducing the clearance time and costs for enterprises, saving human resources for both Customs Authorities and enterprises.
However, in the past the implementation of E-Customs procedures experienced some difficulties such as software error declarations, frequent traffic congestion. Besides, many enterprises have to return at night to transmit electronic declarations, there are still some troubles with Customs Officers, harassing E-Customs procedures when dealing with non-profit purposes. Some civil servants are still not ready for enterprising to assign tasks extra time, this is not facilitate for businesses, it’s still have not many electronic sewing such as tax collection, tax refund, tax collection... in business and firms must contact directly with customs that easily lead to negative clearance even slowly, cause difficulties for businesses
Topic: "The effect of factors on customer satisfaction in E-Customs procedures at the Ho Chi Minh City Customs Department, Vietnam" was selected for study to find out solutions in order to improve the electronic customs procedures quality. Thereby, It can be an important element contributing to accelerate the modernization and reform of administrative procedures of Customs Department in Ho Chi Minh, meet the demand of development and economic integration of the city.

The Ministry of Finance and General Department of Vietnam Customs have expanded electronic customs procedures at the local and Bureau of Customs in order to step up toward professional activities in accordance with norms of modern customs in the region and over the world. It is essential to deal with two questions: “What are the effect of factors on customs satisfaction in the service quality of E-Customs procedures and how to improve the quality of E-Customs procedures, accelerate the reform of administrative procedures”.
The electronic customs project initiated by the Goverment aims to replace paper format customs procedures, which operate electronic customs for country wide, creating a more efficient and modern customs environment. The project's dual objective is to enhance security at the Vietnam's external borders and to facilitate trade. Therefore it brings benefit both businesses and citizens.
Electronic customs is a major development project for the Vietnam Customs. Its genesis is briefly described below. The following pages outline electronic customs legislation in force and propose individual projects for make the electronic customs become initiative.
The thesis is based on the theory of public service, public service measure, the results of various scientists in the world for electronic services quality. We attempt to develop research model and implemented the research basing on qualitative and quantitative data collected by questionnaire, data processing based on statistical methods such as analysing of scale reliability, analyzing of exploring factors, analyze correlation and linear regression models tested. Results were analyzed to identify and quantify impacts of the 7 level factors (Including E-Customs Declaration Systems, The Capacity of Serving Customs Officers, Security Level, Responsiveness, The reliability, Enterprise’s Demand Understanding, Improvement of Management Activities) on the service quality of E-Customs procedures and enterprise satisfaction. Since then, there are many solutions given to improve the E-Customs procedures and the reform of administrative procedures in Ho Chi Minh City, Vietnam.
Administrative procedures reform in the field of customs is one of the content that Vietnam Government committed according to WTO’s agreement. Therefore, the Government, the Ministry of Finance and the General Department of Vietnam Customs has expanded electronic customs procedures at the local and urban Bureau of Customs, so that the customs operations can be reformed in accordance with standards of modern Customs Offices in the region and all over the world. The implementation of E-Customs procedures plays an important role in strengthening trade, especially import-export activities through simple, convenient, transparent customs procedures, reducing the clearance time and costs for enterprises, saving human resources for both Customs Authorities and enterprises.
However, in the past the implementation of E-Customs procedures experienced some difficulties such as software error declarations, frequent traffic congestion. Besides, many enterprises have to return at night to transmit electronic declarations, there are still some troubles with Customs Officers, harassing E-Customs procedures when dealing with non-profit purposes. Some civil servants are still not ready for enterprising to assign tasks extra time, this is not facilitate for businesses, it’s still have not many electronic sewing such as tax collection, tax refund, tax collection... in business and firms must contact directly with customs that easily lead to negative clearance even slowly, cause difficulties for businesses
Topic: "The effect of factors on customer satisfaction in E-Customs procedures at the Ho Chi Minh City Customs Department, Vietnam" was selected for study to find out solutions in order to improve the electronic customs procedures quality. Thereby, It can be an important element contributing to accelerate the modernization and reform of administrative procedures of Customs Department in Ho Chi Minh, meet the demand of development and economic integration of the city.

ACKNOWLEDGMENTS I
ABSTRACT II
Contents IV
Tables VI
Figures VII
Chapter1 Introduction 1
1.1 Background and Motivation 1
1.1.1 Research background. 1
1.1.2 Research motivation. 1
1.2 Research Purpose 3
1.3 Research Methodology 3
1.4 Research Scope and Limitation 4
1.5 Definition of Terms 4
1.6 Organization of the Dissertation 5
Chapter 2 Literature Review 6
2.1 Customer Satisfaction 6
2.1.1 A Diversity of customer satisfaction definitions. 6
2.1.2 Satisfaction: a formal definition. 9
2.1.3 Importance of customer satisfaction. 9
2.2 The Role of Electronic Customs Procedure Service 12
2.2.1 Definition and description of electronic customs procedure service. 12
2.2.2 Customs procedures in other countries. 13
2.2.3 The E-Customs procedure in Vietnam. 17
2.2.4 Importance of E-Customs procedure to the Economy. 18
Chapter 3 Research Methodology 19
3.1 Factors Affecting Customer Satisfaction 19
3.2 Factors Affecting Customer Satisfaction in E-Customs procedure 22
3.2.1 Qualitative research 22
3.2.2 Quantitative research. 26
3.2.3 Sample and data collection procedures. 27
Chapter 4 Research Results and Analysis 28
4.1 Overall Data Analysis 28
4.1.1 General information analysis. 28
4.1.2 Descriptive analysis. 29
4.2 Adjusting the Theoretical Model 37
4.2.1 Enterprise satisfaction evaluation. 37
4.2.2 Regression analysis. 38
Chapter 5 Implications, Conclusions and Recommendations 42
5.1 Conclusions 42
5.2 Recommendations 43
5.3 Limitations 44
References 46
Appendix 1 49
Appendix 2 53
Appendix 3 58

I. English
Bachelet .D (1995), Measuring sastisfaction, or the chain, the Tree, the Nest, Customer satisfaction research, Breookes, R (ed), ESOMAR.
Bingguang Li (2002), A study of criminal factors of customer satisfaction in parcel delivery service, University of Nebraska, 2002.
Dutka, A.F., “AMA Handbook for Customer Satisfaction.” Lincolnwood, I I 1, USA,1993.
Hair, Jr. J.F, Anderson, R.E, Tatham, RL &; Black, WC (1998), Multivariate Data Analysis, Prentical – Hall International, Inc.
Hanan, Mack and Karp, Peter, "Customer Satisfaction: How to Maximize, Measure,... Customer Care, New York: New American Library, 1989, p.31.
Hill, N., Brierley, J. and MacDougall, R., “How to Measure Customer Satisfaction.” Rehabilitation Counseling Bulletin January 2004 47: 76-85
Jacoby, J., “A Brand Loyalty Concept: Comments on a Comment.” Journal o f Marketing Research, Vol. 12, No. 11, 1975, pp. 484-487.
John G Scott, Social Network Analysis: A Handbook. Publication Date: January 28, 2000,ISBN-10:0761963391
Kahneman, D., &; Knetsch, J.L. (1992). Valuing public goods: The purchase of moral satisfaction. Journal of Environmental Economics and Management, 22 , 57-70.
Kim, H., “A Measurement of the Impact of Customer Dissatisfaction: An Analytica Approach.” (Master Thesis) Mankato State University, Mankato, Minnesota, May 1997.
Meng, Juan and Kevin M. Elliott (2009), "Investigating Structural Relationships Between Service Quality, Switching Costs, and Customer Satisfaction," Journal of Applied Business and Economics, 9 (2), 54-66.
Mohammed Ateeq Alanezi, Ahmed Kamil, Shuib Basri (2010), A proposed instrument dimensions for measuring e-government service quality, International Journal of u-and e-Service, Science and Technology, Vol.3, No.4
Myers, J.H., “Measuring Customer Satisfaction: Hot Buttons and Other Measurement Issues.” American Marketing Association, 1999.
Namkung, Y., &; Jang, S.C. (2008). Are highly satisfied restaurant customers really Different? A quality perception perspective. International Journal of Contemporary Hospitality Management, 20(2), 142-155
Oliver, R. L., “Satisfaction, A Behavioral Perspective on the Consumer.” Irwin McGraw- Hill, 1997.
Parasuraman. A, Valarie A. Zeithaml and L.L Berry (1985), A conceptual model of service quality and its implications ofr future research, journal of marketing, 49 (Fall): 41-50.
Parasuraman. A, Valarie A. Zeithaml and L.L Berry (1988), SERVQUAL: amultiple – item scale for measuring consumer perceptios of service quality, journal of retailing, 64 (1): 12 - 40
Philip Kotler, Kevin Lane Keller (2006), Marketing management, Pearson Prentice Hall. New Jersey.
Tse DK, Wilton PC.(1988), ―Models of Consumer Satisfaction Formation: An Extension.‖ Journal of Marketing Research, Vol. 25, No. 2, pp. 204–12.
Yi, Y., “A Critical Review of Customer Satisfaction,” in Valarie A. Zeithaml (ed.), Review o f Marketing 1990, American Marketing Association, Chicago, 1990, pp. 68-123.
II. Vietnamese
Nguyễn Như Phát (2002), Dịch vụ công – nghiên cứu và thực tiễn, Tổ chức Nhà nước, Số 11, trang 11.
Phạm Hồng Thái (2002), Bàn về dịch vụ công, Quản lý Nhà nước, Số 79, trang 24.
Sử Đình Thành, Vũ Minh Hằng (2008), Nhập môn tài chính - tiền tệ, NXB Lao động xã hội
Nguyễn Đình Thọ (2011), Phương pháp nghiên cứu khoa học trong kinh doanh, NXB Lao Động Xã Hội.
Hoàng Trọng, Chu Nguyễn Mộng Ngọc (2008), Phân tích dữ liệu nghiên cứu với SPSS, NXB Hồng Đức, TPHCM.
Tổng cục Hải quan (2010-2011), Nghiên cứu Hải quan, Hà Nội.
Nghị định số 87/2012/NĐ-CP ngày 23/10/2012 của Chính phủ, hướng dẫn Luật Hải quan về thủ tục hải quan điện tử đối với hàng hóa xuất, nhập khẩu thương mại.
III. Websites:
http://www.customs.go.th/wps/wcm/connect/custen/e-customs/e-customs.
http://www.cbp.gov/
http://www.customs.gov.vn/default.aspx.
http://www.customs.go.kr/