INTERNAL MARKETING, JOB SATISFACTION, ORGANIZATIONAL COMMITMENT, TAXPAYER ORIENTATION, SERVICE QUALITY, BUREAUCRATIC CULTURE
Ausanisa Aramsaowapark: The Influence of Internal Marketing Job Satisfaction Organizational Commitment Taxpayer Orientation which effects to Service Quality The role of Bureaucratic Culture in the Public Sector Context, Dissertation Committee: Sombat Thamrongsinthaworn, D.B.A., Sarunya Sanglimsuwan, Ph.D., 284 Pages. B.E. 2566. This research aims to examine an overview of the Internal marketing management process of the Revenue Department and influence of the Internal marketing towards the service quality of the Revenue Department’s officials in which the mediator variables were Job Satisfaction, Organizational Commitment and Taxpayer Orientation whereas the moderator was Bureaucratic Culture, and create a causal relationship model of the influence of Internal marketing, Job satisfaction, Organizational Commitment and Taxpayer Orientation towards the Service quality and role of Bureaucratic Culture in the public sector context. The mixed research methods were applied consisting of the exploratory sequential design, for qualitative term, fistly conducted via data collection from an in-depth interview with three groups of main informants, totally 20 persons whereas the research instrument was questionnaires used for data collection in a form of the semi-structured interview and then followed by the quantitative research conducted with the sample group of 580 Revenue Department officials working at the main office and directly providing tax service to taxpayers, through questionnaires from which the structural equation model (SEM) was later analyzed by the AMOS program. The research findings revealed that an overview of the Internal marketing management was the process in which the Revenue Department continuously applied the marketing principle to enable the officials to be aware of its mission towards taxpayers together with having efficient operating performance, being happy with Job satisfaction as well as having engagement and feeling proud of their organization that enhanced Service quality, Taxpayer satisfaction and achieved the Revenue Department’ s goal and mission. In view of the SEM analysis, the result showed that the casual relationship model of the influence of the Internal marketing, Job satisfaction, Organizational Commitment and Taxpayer Orientation towards the Service quality of the officials that was developed by the researcher was in line with the empirical data and it was the Overall Model Fit Measure consisting of p-value=0.290, X2/df=1.020, GFI=0.919, RMSEA=0.06 and RMR=0.019 that showed the positive result. With respect to the Bureaucratic Culture factor, it could not be the moderator between the influence of the following variables; Job satisfaction, Taxpayer orientation and Service quality. Consequently, it can be concluded that the created model of the Internal marketing consists of the following 12 variables; 1) Training and Development, 2) Internal Communication, 3) Reward and motivation, 4) Empowerment, 5) Diversity management, 6) Transformational Leadership, 7) Organization support, 8) Inter functional Coordination and integration , 9) Job satisfaction, 10) Organizational Commitment , 11) Taxpayer orientation, and 12) Service quality. The findings also indicated that the internal marketing’s influence towards the service quality showed significance value in all variables especially the Internal marketing variable that directly and positively caused highest effect towards the service quality. Additionally, further to the research findings, it is recommended that the Revenue Department should encourage the Internal marketing strategy of all variables since they positively influence the Service quality especially the Internal marketing in Training and development aspect in order that the Department can have the process of passing on knowledge systematically and continually, develop existing skills and create new skills of its officials to be more knowledgeable, skilled and competent in line with the nature of their responsible tasks and be capable to work confidently while creating good awareness of providing service for taxpayers and additionally analyzing external circumstance and crisis that constantly change in parallel with internal environment so as to be used as a guideline of analysis on the internal marketing strategy, promote and push on each variable affecting the Revenue Department’ s service quality to be more effective.
Internal Marketing, Job Satisfaction, Organizational Commitment, Taxpayer Orientation, Service Quality, Bureaucratic Culture