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結合QFD、Kano模式與IPA 探討國稅機關之服務品質 = Integ...

國立高雄大學亞太工商管理學系碩士班

結合QFD、Kano模式與IPA 探討國稅機關之服務品質 = Integrating QFD, Kano’s Model and Importance-Performance Analysis to Explore the Service Quality in Tax Administration

紀錄類型:	書目-語言資料,印刷品 : 單行本
並列題名:	Integrating QFD, Kano’s Model and Importance-Performance Analysis to Explore the Service Quality in Tax Administration
作者:	江筑瑄,
其他團體作者:	國立高雄大學
出版地:	[高雄市]
出版者:	撰者;
出版年:	2014[民103]
面頁冊數:	95面圖，表 : 30公分;
標題:	重要度-績效分析
標題:	Importance –Performance Analysis
電子資源:	http://handle.ncl.edu.tw/11296/ndltd/83626211896695584701
附註:	參考書目：面75-80
附註:	103年12月16日公開
摘要註:	本研究針對國稅機關之服務品質，應用SERVQUAL量表作為發展問卷之架構，結合Kano二維品質模式（Kano two-dimension quality model）與重要度-績效分析（Importance-Performance Analysis, IPA），分析國稅機關之服務品質屬性，找出影響民眾滿意度之原因，根據分析結果指出資源分配之情形，及瞭解需改善的優先順序。此外，利用專家訪談方式，討論出屬於國稅機關的技術要求項目，建構出民眾需求與技術項目兩者間之中央相關矩陣，藉由中央矩陣評估技術項目之執行優先順序。本研究結果發現，國稅機關之Kano模式歸類的24題題項中，共有15項為當然品質要素，5項為無差異品質要素，以及4項為一元品質要素，而結合IPA分析所得到的需優先改善重點項目為「當民眾遇到問題時，國稅局會協助解決」。再透過Kano模式萃取出重要品質要素，並與品質機能展開（Quality Function Deployment，QFD）結合，依據執行重要度順序之結果，前五項技術品質項目優先順序分別為：「服務人員之專業性」、「服務人員之服務態度」、「服務人員之反應能力」、「營業稅櫃檯中午不打烊服務」、「設置專業諮詢服務櫃檯」。最後，透過本研究分析後之結果與建議，相信可以具體地提供國稅機關改善服務品質之優先順序，俾達到提升國稅機關的各項品質，進而帶給民眾優質的服務。 This study is mainly about the service quality provided by Tax Administration. The findings of this study are based on the SERVQUAL questionnaire. The researchers had done the analysis about the quality and trait of tax authorities by combining Kano two-dimension quality model with Importance –Performance Analysis . In order to find understand how the public is satisfied, the researchers try to find out the defects and therefore, the improvement can be implemented. Moreover, researchers have also built the correlation matrix between the public’s needs and techniques by having interviews with experts. The researchers got a finding. Among the total 24 questions classified by tax authorities’ Kano model, 15 of them belong to Must-be Quality Element, 5 of them belong to ndifferent Quality Element, and 4 of them belong to One-dimension Quality Element. Based on IPA analysis, the public’s needs and problems should be valued the most, which means the employers of tax authorities should take the most immediate action to handle. By extracting key elements from Kano model and combining it with Quality Function Development, the researchers concluded that there are five priority technique qualities. From high to low, they are, “the profession of service men,” “the attitude of service men,” “the reaction capacity of service men,” “the services available provided during lunch meal time,” and “the customized information counter.” To conclude, the researchers believe that this study can specifically and definitely improve the service quality and benefit the public by implementing it suggestion from the outcome of this study into every tax authority.

結合QFD、Kano模式與IPA 探討國稅機關之服務品質 = Integrating QFD, Kano’s Model and Importance-Performance Analysis to Explore the Service Quality in Tax Administration
江, 筑瑄

結合QFD、Kano模式與IPA 探討國稅機關之服務品質 = Integrating QFD, Kano’s Model and Importance-Performance Analysis to Explore the Service Quality in Tax Administration / 江筑瑄撰 - [高雄市] : 撰者, 2014[民103]. - 95面 ; 圖，表 ; 30公分.
參考書目：面75-80103年12月16日公開.
重要度-績效分析Importance –Performance Analysis

結合QFD、Kano模式與IPA 探討國稅機關之服務品質 = Integrating QFD, Kano’s Model and Importance-Performance Analysis to Explore the Service Quality in Tax Administration
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