통합된 홈택스서비스시스템에 대한 이용자만족도와 성과에 관한 연구

Abstract

Hometax service system based in National Tax Service has made for the taxpayers and tax agents with reports and complaints from November 2002. As a result the taxpayer was able to solve the tax business through the computer at home or in the office were reduced time and cost significantly, the Internal Revenue Service made reduce the number of tax authorities in the visitor drastically was improving the transparency of cleaning by increasing this speed and accuracy (NTS, 2002). Subsequently, in 2011, the National Tax Service announced a total renewal of the old hometax system. The aim of this research is to examine the integrated hometax services opened in February 2015, which is expected to have a major change in the future tax administration. In this research, We aim to identify the benefits produced by the integrated home tax system. Specifically, We aim to examine how improved user satisfaction increased the level of task productivity, perceived quality about both the National Tax Service and its Administration. In order to analyze the impact of user satisfaction on task process and the perceived quality of tax services and its administration, We surveyed tax representatives and related service providers. Specifically We used a sample of tax service providers who work in Seoul and Gyeonggi-do. We sent the prepared questionnaires to 244 tax representatives and their support team members. We have got 212 solid replies but dropped the other 32 who either did not reply at all or provided incomplete answers. The factor analysis result shows that there are four major factors indicating the service quality: ‘user satisfaction’, ‘productivity’, ‘the perceived quality about National Tax Service’, and ‘the perceived quality about the National Tax Administration.’ In data analysis, We take structural modeling approach using AMOS 23. Additionally, for robustness check, I carried out regression analysis using SPSS 22. The analysis shows that ‘system usability’ and ‘information availability and security’ are positively correlated with ‘use satisfaction’. Specifically, it is found that both ‘user satisfaction’ and ‘system usability’are significantly correlated with the ‘productivity’. It is also found that the level of user satisfaction about the Nation Tax Service is significantly correlated with ‘system usability’. However, it appears that the failure in public relation, lack of process design, the frequent system crash and subsequent random patch works have lowered the ‘perceived quality of the National Tax Service’. ‘The perceive quality about National Tax Administration’ is also positively correlated with the level of ‘user satisfaction.’ Additional analysis demonstrates that this is a moderating effect of ‘user satisfaction’ rather than the ‘service quality’. For instance, they may need to focus on improving user registration and user login process. Also, the system availability seem to be essential for increasing the level of ‘system usability’. The improved service quality would increase the level of ‘user satisfaction’ and the level of ‘productivity’ and also improve both the ‘perceived quality about National Tax Service’ and the ‘perceived quality about National Tax Administration’. Ultimately, if it efforts continually to provide the system convenience, security information and additional information enough also improves dramatically the question-and-answer service, the integrated hometax is expected to have a positive impact on performance improvement for the overall IRS tax assessment and administration through the user satisfaction of the integrated hometax services.