THAILAND VEHICLE ANNUAL TAX SERVICE EFFICIENCY MODEL
The Thailand 4.0 Policy results in Thai public and private work agencies applying digital technology to adjust their work and services in many dimensions.In addition, the worldwide pandemic of Covid-19 results in reduction of face-to-face contact between people in order to reduce the close contact among people, which is the main way of self-protection.Consequently, self-service has become more important and necessary.The objectives of this research are (1) to study the levels of self-service technology, e-service quality, technology acceptance, service innovation, and efficiency of vehicle annual tax service of Thailand; (2) to study the influences of self-service technology, e-service quality, technology acceptance, and service innovation on efficiency of vehicle annual tax service of Thailand; and (3) to create Thailand vehicle annual tax service efficiency model. This research was a mix-method research involving quantitative and qualitative research methodologies.In the quantitative study, the research sample consisted of 340 owners of cars that paid annual tax throughout Thailand obtained by multi-stage sampling. The sample size was determined based on the criterion of 20 times of observable variables.A questionnaire was used as the data collecting instrument. Research data were analyzed with structural equation modeling. In the qualitative study, the researcher conducted in-depth interviews of 15 experts on Thailand vehicle annual tax service efficiency. The research findings are as follows: (1) the self-service technology, e-service quality, technology acceptance, service innovation, and efficiency of vehicle annual tax service of Thailand are rated to be at the high level; (2) the self-service technology, e-service quality, technology acceptance, and service innovation have influences on efficiency of vehicle annual tax service of Thailand by 83 percent, which is statistically significant at the .05 level; and (3) the Thailand vehicle annual tax service efficiency model developed by the researcher is called VTSE Model (V = Vehicle Registration Information; T = Tax Issuing System; S = Service Innovation; E = Efficiency of Public Service). In addition, findings from qualitative research are as follows: In increasing the efficiency of vehicle annual tax service of Thailand, in addition to the study of self-service technology and service innovation, there should be additional study on the innovation process that focuses on the process, set of activities, the changes of operational set, and the output of innovation. This is because the main component of the efficiency of vehicle annual tax service is the receiving of a vehicle tax sign showing vehicle tax payment to be used as the evidence in case the police want to check. Furthermore, the developed model of Thailand vehicle annual tax service efficiency can also be applied to increase the efficiency of checking of the police.
Self-Service Technology/ E-Service Quality / Technology Acceptance / Model and Service Innovation