跨境電商平臺物流服務品質影響顧客忠誠度研究

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(1)`. 國立高雄大學國際企業管理碩士學位學程碩士論文越南電子化海關對貨運代理業之影響 Effect of E-customs on Freight Forwarding of Vietnam. 研究生（Student）：Ta Quang Minh 指導教授（Advisor）：Dr. ChienHsing Wu. 2019, July.

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(3) Effect of E-customs on Freight Forwarding of Vietnam Advisor: Dr. ChienHsing Wu Department of International Master of Business Administration National University of Kaohsiung Student: Ta Quang Minh International Master of Business Administration National University of Kaohsiung. Abstract In recent years, with the renovation and open-door policies from the Government, the economy of Vietnam has constantly developed and achieved great achievements. Along with that development, import-export procedures have been gradually innovating and improving to support other economic activities. With the attention of the Government and the Ministry of Finance, Vietnam Customs has made great efforts and achieved some initial results in the process of reforming freight forwarding procedures. Many methods have been implemented by the Customs department in the management process, especially the application of information technology to manage import-export activities. By applying E-customs, procedures are enhanced so that it becomes simpler and transparent. However, E-customs procedures still have limitations and need improvements. From this research, the relationship between E-customs and freight forwarding activities are explored. Research findings are as follows: (1) Among many factors, Format, Flexibility and Satisfaction are the most successful functions based on rating of user and (2) The satisfaction of users is different in each part of Vietnam. Lastly, implications and suggestions are addressed based on final results of this study. Keywords: Vietnam Customs, Freight forwarding procedures, Import-Export activities, E-customs system, Development..

(4) ACKNOWLEDGEMENT. First of all, I am greatly thankful to my professor ChienHsing Wu for his valuable guidance in completing my Thesis. He had supported to me by indicating various method of information collection and data analysis. He appeared me when I asked for help and he gave precise direction to improve my research. Second, I would like to thank to my friends for extending their friendship to me and building a familiar environment, during the time I studied in National University of Kaohsiung. Thirdly, thanks to my parent for valuable assistance, encouragement to me. Without their supporting, I could not have a chance to study in Taiwan or creating that research. Finally, I also want to thank all other unnamed who helped me in different ways to complete my Thesis..

(5) Table of Contents. 1.1 Research Background ........................................................................... 1 1.2 Motivation and Objective ..................................................................... 4 1.3 Research Procedure .............................................................................. 5 1.4 Thesis Overview ................................................................................... 6. 2.1 Customs in Vietnam ............................................................................. 8 2.2 E-customs of Vietnam .......................................................................... 9 2.3 IS Success Theory .............................................................................. 11 2.3.1 System Quality ................................................................................ 12 2.3.2. Information Quality ........................................................................ 13 2.3.3 Service Quality ................................................................................ 15. 3.1 Research Model .................................................................................. 17 3.2 Propositions ........................................................................................ 17 3.3 Survey Plan and Subjects .................................................................... 18 3.4 Survey Outline and Measure ............................................................... 19 3.4.1 Overall performance ....................................................................... 19 3.4.2 System Quality ................................................................................ 19 3.4.3 Information Quality ......................................................................... 20 3.4.4 Service Quality ................................................................................ 21 3.5 Data Collection and Analysis.............................................................. 22. 4.1 Descriptive Statistics .......................................................................... 23 4.1.1 Data Collection ................................................................................ 23 4.1.2 Characteristics of Respondents ........................................................ 23 I.

(6) 4.2 Finding ............................................................................................... 24 4.2.1 System Quality ................................................................................ 26 4.2.2 Information quality .......................................................................... 27 4.2.3 Service Quality ................................................................................ 29 4.2.4 Overall performance of government custom system......................... 31 4.3 Discussion and Implications ............................................................... 32 4.3.1 Discussion ....................................................................................... 32 4.3.2 Implications ..................................................................................... 34. 5.1 Research Findings .............................................................................. 36 5.2 Research Suggestions ......................................................................... 36 5.3 Limitations ......................................................................................... 38. Appendix A: Formal Survey Questionnaire (English version) .................. 41 Appendix B: Formal Survey Questionnaire (Vietnamese Version) ........... 48. II.

(7) List of Tables Table 1.1: Use of E-system in Vietnam ............................................................. 1 Table 1.2: Data of declarations and export and import are accepted through E-customs and nationwide, period 2005 to 2016. .......................... 2 Table 1.3: Performance of clearance of E-custom System against traditional customs .......................................................................................... 3 Table 1.4: Research focus for the E-custom ...................................................... 4 Table 3.1: Propositions and their sub-proposition ........................................... 18 Table 3.2: Interview questions item for the performance of E-custom system . 19 Table 3.3: Interview questions item for the System Quality ............................ 20 Table 3.4: Interview questions item for the Information Quality ..................... 20 Table 3.5: Interview questions item for the Information Quality ..................... 21 Table 4.1: Characteristics of Respondents (N=80) .......................................... 24 Table 4.2: Before and After using E-custom Summary answers ...................... 25 Table 4.3: System quality Before and After using E-custom system ............... 26 Table 4.4: Information quality Before and After using E-custom system ........ 28 Table 4.5: Service Quality Before and After using E-custom system .............. 29 Table 4.6: Overall performance of Before and After use E-custom ................. 32 Table 4.7: A Summary of Propositions Test .................................................... 33 Table 4.8: Average scores Before and After using E-custom by Residency ..... 35. III.

(8) List of Figures Figure 1.1: Research Procedure ........................................................................ 6 Figure 3.1: Research Model............................................................................ 17 Figure 4.1: Evidence of Test of Proposition 1, 2, 3 and 4 ................................ 33. IV.

(9) : Introduction 1.1 Research Background Nowadays, globalization is changing the world economy, which brings not only opportunities but also a driving force of economic development for countries. The consequence of that process causes modifications both in movement of goods and services. From 1995, after joined ASEAN, Vietnam Customs inspection and supervision activities for export and import goods were always increasing at 20% - 25% over the previous year. Besides, in Vietnam, 30% of total government revenue comes from import taxes. Therefore, ensuring transparency in inspection for Vietnam Customs becomes one of the most fundamental objectives than ever before to protect the stability of commerce and government revenue. To keep up with the level of Customs of ASEAN countries and buildup a professional, specialized customs force, Vietnam decided to renovate the “Traditional Customs” to “Electronic Customs”. The electronic system was first applied by Vietnam Customs in 2005, and the goal of this system has two. The first is to reduce administrative procedures, which needed time to proceed with the clearance and bureaucracy. The second is to adopt risk management to ensure expedited clearance of goods to facilitate global trade. From 2005 to 2009, the first phase of the pilot computerized cargo clearance system was implemented at two Customs Departments in Haiphong and Ho Chi Minh city. By December 2013, E-customs procedures were deployed on nationwide, covering 34/34 Customs Department (see Table 1-1). Table 1.1: Use of E-system in Vietnam Titles Year 2005 2006 2007. Customs Department with E-system 2 2 2 1. Total Customs Department. Proportions. 33 33 33. 6.06% 6.06% 6.06%.

(10) 2008 2009 2010. 2 10 13. 33 33 33. 6.06% 30.3% 39.4%. 2011. 19. 33. 57.6%. 2012 21 33 61.8% 2013 34 34 100% 2014 35 35 100% Source: Consolidated reports from the annual work program of the Customs Office from 2005 to 2014, https://www.customs.gov.vn. Table 1.2: Data of declarations and export and import are accepted through E-customs and nationwide, period 2005 to 2016. Titles Year 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016. NDE. NCDF. %. IEE. TIE. %. NoT. 8,183 20,147 25,370 29,520 36,944 333,055 2,510,153 4,379,000 5,481,000 7,158,000 8,462,000 9,968,000. 1,588,457 1,825,368 2,058,117 2,617,689 3,023,889 3,518,285 4,300,189 5,152,000 5,922,000 7,228,000 8,510,000 9,977,000. 0.52 1.10 1.23 1.13 1.22 9.47 58.37 85.00 92.55 99.03 99.43 99.90. 1,304 2,813 3,445 5,148 3,915 42,230 158,933 214,300 228,740 275,563 318,229 348,115. 69,416 84,717 111,244 143,399 127,045 157,075 203,656 228,310 250,930 298,070 327,590 351,380. 1.88 3.32 3.10 3.59 3.08 26.89 78.04 93.86 91.16 92.44 97.14 99.08. 24,637 28,396 33,293 37,845 41,340 44,507 46,824 48,711 52,179 55,635 63,407 73,136. Source: Statistical Yearbook of Vietnam Customs for Exports and Imports from 2005 to 2016, https://www.customs.gov.vn NDE: Number of Declarations with E-Customs, NCDF: Number of Customs Declaration Forms, IEE: Import-Export with E-Customs (million USD), TIE: Total Import-Export (million USD), TIE: Total Import-Export (million USD), NoT: Number of Traders (thousand unit).. The implementation of E-Customs procedures is an innovative strategy to reform and modernize Vietnam Customs. The Vietnam companies have recognized that by participating in E-Customs procedures will increase competitiveness in the international trade environment, which reduces time spent on customs clearance and cost savings. In fact, many researches show that by using E-Customs model will greatly reduce needed time to get the clearance permission. For example, there are three types of E-Customs, namely Green, Yellow, and Red channel. According to the clearance measurement survey from 2005 to 2016, the time spent in clearance has been reduced from 30 to 7 minutes 2.

(11) for the Green and 150 to 25 for the Yellow, respectively (see Table 1-3). Accordingly, the level (1) Green channel: Exemption from detailed inspection of records, exemption from actual goods inspection; level (2) Yellow channel: detailed inspection of records, exemption from actual goods inspection; level (3) Red channel: Detailed inspection of records and actual inspection of goods – applying to goods which is suspect, high risk or listed in legal documents. However, the Red one does not show better performance. In spite of not entirely showing the improvement, the E-custom system has been recognized for its impact on the support of clearance.. Table 1.3: Performance of clearance of E-custom System against traditional customs With E-Customs System Traditional Customs (in minute) (in minute) Green channel 7 30 Yellow channel 25 150 Red channel 480-2400 480 - 2400 Source: Results of the Customs Clearance Measurement Survey from 2005 to 2016, https://www.customs.gov.vn Titles. Technically, Vietnam E-Customs was designed to focus on computerized cargo clearance system. All information of the goods will be listed in detail and uploaded onto the server database. The Customs clearance database provides timely information for government Customs officers including warehousing, declaration registrations, manifest write-offs, classifications and valuations, cargo examinations, duty payments, and cargo releases, etc. Importers and exporters may check such information by keying in Customs declaration numbers (or bills of lading in the case of air cargo) and fully monitoring the flow of cargo clearance, thus expediting cargo clearance and increasing their competitive edge in international markets. However, the implementation of E-Customs procedures still has many inadequacies. Even Customs procedures have been simplified, means while, tax, auditing and relevant procedures are not streamlined, that causes new difficulties 3.

(12) for businesses. Moreover, application of information technology and development of information technology for E-Customs systems are unequal, which means the programs cannot be updated or replies inquiries in-time to sudden changes. Furthermore, E-Customs system is quite complex; it requires certain of participant to get familiar with it, thus preventing new trader to join the network. Lack of human resources is concerned as current problem when running E-Customs. A very few training classes have been designed for businesses. People have to learn experience to deal with system from each other. This raises a research question that whether the E-custom system truly presents a better performance than traditional one, and what are satisfied and what are not?. 1.2 Motivation and Objective There have been studies examining relationship between E-Customs and commercial activities in Vietnam. Basically, previous researches have examined implementation of E-Customs in Vietnam by dividing it into two part. They are current status of E-Systems and solutions: T. L. Nguyen (2006), H. V. Nguyen (2012), Vo (2014) and Raus, Flügge, and Boutellier (2009). It can be seen that effect of E-Customs on freight forwarding of Vietnam was discussed by simply the policies and technologies only, rather than created by the combinations of many features Table 1.4: Research focus for the E-custom Author Nguyen (2006) Nguyen (2012) Vo (2014) Raus et al. (2009). Main Topic Status and solutions for implementing the E-Customs procedures for import and export goods at Ho Chi Minh city. Some solutions to improve the effect of applying ECustoms procedures in the freight forwarding in Vietnam. Status and solutions for implementing the E-Customs procedures for import and export goods at Hanoi city. Electronic customs innovation: An improvement of governmental infrastructures. 4.

(13) Nguyen (2012) reported that E-Customs has a huge effect on freight forwarding in capital of Vietnam – Hanoi. Based on this consumption scale, the impact of Law (come from policy), human resources and technology were used to explain success of E-Customs systems. However, there have been little studies to analyze the E-Systems itself. Furthermore, research on information quality, systems quality and service quality are needed for deeply understanding the success of E-Customs. Therefore, this study aims to examine the difference between before and after use of E-Customs systems by considering information quality, systems quality and service quality. In addition, implications and suggestions provided will be contributed to Vietnam Government based on the research results of before- and after- comparisons. In spite that E-Customs is an innovative work to reform the administrative procedures in Vietnam and thus far has gained a lot of achievements, it is still under examination with respect to its real performance. Therefore, the research thesis has three objectives as shown below: (1) To describe the use of E-customs for freight forwarding in Vietnam, (2) To compare the performance of after-use with before-use of E-customs, (3) To explore findings and provide suggestions for Vietnam Government based on the results of comparisons. 1.3 Research Procedure Purpose of this study is to investigate the performance of E-Customs used in. freight forwarding in a comparison with the traditional custom in Vietnam. The research procedure is presented in Figure 1.1. After determining research focus and objectives, next step is to collect and analyze literature which can provide help deepen the understanding of success of E-Customs in Vietnam. Through this step, area of this study is confirmed, and research problem is defined. Research method used is a qualitative approach that collects data from subjects 5.

(14) by using interview questionnaire. Results are derived upon analysis of collected data and suggestions are made for related industries. Research Background, Motivation & Objectives. Literature. Research Method Design: Survey Questionnaire. Data Collection and Analysis. Analysis Results and Findings. Research Conclusion and Suggestion. Figure 1.1: Research Procedure. 1.4 Thesis Overview There are main chapters in this study to complete the research. Further. detailed illustrations are stated as follow: 6.

(15) Chapter 1: Introduction - This chapter includes general background about this study and then explains research motivation and objectives, with overview of research procedure and structure of this study, Chapter 2: Literature Review and Propositions Development - First part of this chapter takes a close look at Customs in Vietnam before using electronic systems. Second part will introduce the new systems which is computerized and the strategy to reform and make E-Customs becomes popular and success. Last part discusses theories of information success model and explain how research propositions of this study are proposed. Chapter 3: Research Method - This chapter explains research methodology conducted in this study, which includes interview plan, questionnaire measuring concept, and collections and analysis of data, with an overall conceptual research framework introduced at the beginning of this chapter, Chapter 4: Results and Discussion – Qualitative analysis is conducted to analyze collected data. Chapter 5: Conclusion – This chapter represents a short summary of this study and illustrates research findings and suggestions for correlated businesses and industries, and then proposes some directions for future studies.. 7.

(16) : Literature Review and Propositions Development 2.1 Customs in Vietnam Vietnam Customs was established on September 10, 1945 according to Decree No. 27-SL with the name "Department of tariffs and indirect taxes" under the Ministry of Finance. In that time, Vietnam Customs had the jobs to collect taxes on entry and exit and collect indirect taxes. Subsequently, the branch was assigned the task of combating opium smuggling and having the right to dispose and mediate violations of tariffs and indirect taxes. Until 1954, Vietnam Customs was changed to "Central Customs Department” belongs to Ministry of Industry and Trade. In this period, Vietnam Customs is defined as a tool to ensure proper implementation of the regime of monopoly of foreign trade, foreign exchange, and implementation of tariff policies (tax collection of non-commercial goods) to receive goods aid and anti-smuggling across borders. On August 20, 1984, the State Council established the General Department of Customs under the Council of Ministers. In that time, Customs had the function of inspecting and managing goods, luggage, foreign exchange and transport tools across the border. However, in 2002, the Prime Minister issued a decision to transfer the General Department of Customs under the Ministry of Finance as the first day of establishment. The process of formation and development through many different names, positions and scales, but Vietnam Customs still performs its full functions as the countries' customs. Vietnam Customs is member of the World Customs Organization (WCO). Vietnam Customs system is organized vertically from the General Department to the Customs Department, Customs Branch.. 8.

(17) 2.2 E-customs of Vietnam According to the plan of reform, development and modernization of the customs sector in the period of 2004 - 2006 issued under Decision No. 810 / QDBTC dated March 16, 2004 of the Minister of Finance, the objective of Vietnam Customs Male to 2010 is striving to catch up with the level of Customs of ASEAN countries, expressed: professional and intensive customs force; Customs clearance systems are mostly automation; apply risk management techniques; modern technical equipment. To achieve this goal, during the period 2004 - 2006, the Customs sector set out a concrete plan to implement the five major programs: the institutional reform program; information technology programs and professional equipment; organizational reform program; program of staff standardization and training - customs professional training and office building program. In particular, the pilot implementation of e-customs procedures in 2005 and 2006 is one of the important contents of the institutional reform program that needs to be implemented. In implementing the Decision 149/2005 / QD-TTG dated July 19, 2005 of the Prime Minister, in 2005, the Customs sector implemented the pilot e-customs procedures at Ho Chi Minh City Customs Department. and Hai Phong City Customs Department. This is an important breakthrough of the customs sector in the administrative procedure reform. Through a period of implementation, the fact that e-customs procedures are a new form of procedure has many advantages compared to manual customs procedures, such as: saving time, saving costs, and saving time. saving human resources, quickly clearing goods, reducing paperwork, increasing revenue, increasing profits, increasing brand reputation for businesses and improving management efficiency. This work has been highly appreciated by the business community, public opinion and this is an important contribution, accelerating the integration process of Vietnam with the world economy. After more than 2 years of implementing electronic customs procedures, the 9.

(18) total number of import and export declarations is 67,538 sheets, including 14,714 export declarations and 52,824 import declarations with an average of 130 declarations /day. By applying electricity clearance, the customs documents are classified into 3 Channel (Green, Yellow and Red) corresponding to the customs clearance level. Green flow includes goods that are not on the list of prohibited goods, imported and exported goods subject to conditionals, exempted from inspection and customs clearance immediately, enterprises do not have to produce customs documents in order to register declarations but only It is necessary to use the customs declaration which has been accepted through the online customs clearance procedures. If the goods are in the gold stream, the flow is required to check the records before customs clearance, the customs will check the e-customs documents or paper documents. As for the Red channel, it is necessary to check both documents and goods. Ho Chi Minh City Electronic Customs Department said that after more than 2 years of implementing electronic customs clearance (from October 2005), the average time for carrying out green procedures is 10-20 minutes, yellow flow 30 - 40 minutes, red flow 1-2 hours. The total tax collected is VND 5,967 billion. Particularly in 2007, VND 2,553 billion was collected (exceeding the tax collection target of more than VND 840 billion). A result was assessed as having improved in e-customs development. Therefore, on August 8, 2007, HCMC Customs continued to develop e-customs in the period of 2008-2010. If compared in Ho Chi Minh City Customs Department, E-customs procedures only account for about 1% of the total number of declarations and the number of enterprises engaged in import-export activities, with the collected tax and import-export turnover accounting for about 7% of the total revenue and total import and export turnover in the global. The number of enterprises participating in electronic customs declaration is not large, so far only 350 strong enterprises participating in electronic customs clearance are too small compared to the number of tens of thousands of enterprises participating in import and export in Ho Chi Minh City, and From the beginning of 2009 to July 20, 2009, 10.

(19) Ho Chi Minh City Electronic Customs Department handled 20,000 import and export declarations with a total turnover of over USD 2.5 billion and collected VND 1,800 billion in tax. Leadership Ho Chi Minh City People's Committee, Ho Chi Minh City Customs Department and representatives of some businesses highly appreciated the type of e-customs procedures thanks to saving travel time, less use of paper and goods to be cleared quickly, increase revenue for businesses. In May 2009, Ho Chi Minh City Customs Department organized training for subordinate customs departments and enterprises on E-customs declaration. Up to now, 11 branches are under Ho Chi Minh City Customs Department with more than 90% of enterprises. E-customs is built based on simple and harmonious information technology and professional processes, consistent with international standards and practices. Electronic customs procedures have the advantages that conventional customs procedures do not have. Therefore, when implementing E-customs clearance, it will bring a lot of benefits to businesses while ensuring revenue for the State. This is very important when international economic integration deepens. With the form of electronic customs clearance, enterprises only need to use computers with direct network connection with customs authorities or through an intermediary enterprise to carry out the declaration and direct transmission of information about import and export goods. to customs. Enterprises can send declarations at any time of the day to customs, but not in office hours. After that, the customs will divert goods and decide the form of inspection through the processing system. Automatic electronic data on the basis of analyzing and processing information about goods. With the data processing results of the intranet system and the specialized software provided, the customs will decide whether to clear the shipment or not. 2.3 IS Success Theory Information system success model is widely used in researches nowadays. The original IS success model was created by William and Ephraim (1992) and 11.

(20) extended model was introduced to maintain relevance William and Ephraim (2003). By studying many previous researches in commination, empirical management information systems from 1981-1987, the theories advocated that there are six major dimensions of the IS success, including system quality, information quality, system quality, intention to use plus use, user satisfaction, and net benefits. The IS success model reported in 2003 was created to present the relationships among these dimensions in a more understandable form. The purpose of the research thesis is to compare the satisfaction of after-use of E-custom with before-use of custom system. As aforementioned, the E-custom has been developed and implementing by the Vietnam government with the characteristics of IS success. The first proposition is defined as follow. P1: The performance of after-use of E-custom is more satisfied than that of before-use.. 2.3.1 System Quality System quality refers to how much the users are satisfied with the information system used. It highly depends on the user’s demand, as evaluated through the system development and analysis. In general, there are totally nine criteria requirements certified by research of Sedera and Gable (2004) for a perfect system; they are ease of use, ease of learning, system features, user requirements, system accuracy, flexibility, sophistication, integration and customization. Based on previous study, Gorla, Somers, and Wong (2010) combined all elements needed for system quality into two group: system flexibility and system sophistication. The system flexibility deals with the system usefulness, with no redundancy and easy to change according to needs.. The. system sophistication concerns with whether the system is a user-friendly system, easy to use, well document, with a quick turnaround time, using a modern technology enabling user-friendliness of systems. The effect of system quality on satisfaction and ease of use in IS success 12.

(21) model was reported in the IS success model William and Ephraim (2003). The assumption is about benefit of organization can be improved indirectly by a developed, well-designed, and smart system. On the other hand, an inferior system which is slow to response, weak at security, and without update will make the whole process become slowdown and corrupted. To prove relationship between system quality and satisfaction, two empirical studies were performed by P. Seddon and Kiew (1996). They pointed out that there are existing “positive and significant” relation of system quality and satisfaction of users. Another research from Ahn, Ryu, and Han (2007) also indicated that users will likely feel more comfortable, secured, as well as satisfied with higher-level and faster responses of system. The purpose of the thesis research is to compare before-use of E-custom’s system with after-use of custom’s systems. Since the E-custom has designed with system quality, the current research thesis defines the second proposition as follow. P2: The system quality of after-use of E-custom is more satisfied than that of before-use.. 2.3.2. Information Quality Information quality was defined as the quality of information generated by an information system (William & Ephraim, 1992). Research by Huh, Keller, Redman, and Watkins (1990) showed that there are four objective dimension of information quality; they are accuracy, completeness, consistency, and currency. Accuracy refers to as an agreement of measurement and generated by an identified source. Completeness stands for the notion of relevance between the purpose of data and the contents from data. Completeness in application is specific; it can be known to the lack of needed fields or empty fields in records. Consistency needs the format consistent, logically consistent (i.e., two given data do not conflict with the other) and the strongly consistent (i.e., the correctness of one data is implied by the correctness of another data). Currency stands for the 13.

(22) characteristic “up-to-date” of data. From the research of Nelson, Todd, and Wixom (2005), the dimensions that are needed to reflect information quality are accuracy, completeness and currency, and format. The format is about the representational quality which is measured by the performance of employees to complete tasks with system; this implies how much interpretable and understandable of given forms are the information. The content is tested as a part of information quality in the study by Doll and Torkzadeh (1988) and showed a positive result. In this case, content was built by four criterions, which are:. precise data is matched to the demand,. the data content is matched to the demand, the correctness of data and sufficiency of data are acceptable. To fit to the actual needs, the dimensions used to represent information quality are not conclusive and will be in the manner of case by case. Normally, the dimensions depend highly on the background knowledge that will take one or more dimensions to relevantly represent how qualifies the system information can offer. To deepen this concept, Gorla et al. (2010) reported that format and content were used as the indicators in their research, revealing how information quality influences the organization merits. Extended from the IS success model William and Ephraim (2003) many studies have contributed to the improvement of the relationship between information quality and the feedbacks of users. Wang and Liao (2008) reported that the positive links between user’s satisfaction and information quality in research were disclosed which confirms the role the IS success model plays in the eGovernment system success. The test for relationship between Information quality and Ease of use was confirmed from the research findings of Ahn et al. (2007). It showed that user’s interpretation related to web’s information content quality is important. To examine the IS success model, Seddon (1997) found out that information quality reveals an important impact directly on the system usefulness. In Vietnam, E-system for freight forwarding has been developed and upgraded for many times to gradually meet both government policy and user’s 14.

(23) demands. Users are frequently working with E-custom and asking for more understandable information format and content. They also believed that the higher level of information quality can provide higher satisfaction toward performance of their works. The research thesis argues that satisfaction of Ecustom of after-use will be higher than that of before-use, and therefore the third proposition is defined as follow. P3: The information quality of after-use of E-custom is more satisfied than that of Before-use.. 2.3.3 Service Quality Service quality was first mentioned as a measurement for IS success model and validated in research of Pitt, Watson, and Kavan (1995). Service quality can be simply known as the results of comparison between the customers imagine for the service they will receive and the real service they have obtained. Based on researches about service quality from 1979 to 1993, Pitt et al. (1995) studied and combined previous definitions into five dimensions to evaluate a complete service quality; they are tangibles, reliability, responsiveness, assurance, and empathy. The notion of tangibles contains the concerns of facilities, equipment, person in physical form. The reliability stands for the ability to complete the promised service with accuracy and faithfulness. The responsiveness is tied to how fast a service is provided according to the quality the customer cares. Assurance is about individual skills of employee to attractive customers and maintain high trust with regard to the service. The empathy is defined as the attention or caring which customers need from service provider. The effect of service quality on satisfaction was mentioned by (DeLone and McLean, 2003) in which poor level of service quality will lead to lose customers and decrease total sales. Relationship of service quality and satisfaction was also proved positive and significant in the study Wang and Liao (2008) in which IS model was used to assess E-government systems success. Their finding indicated that the satisfaction of users is impacted by service quality. Accordingly, the 15.

(24) fourth proposition is defined as follow. P4: The service quality of after-use of E-custom is more satisfied than that of before-use.. 16.

(25) : Research Method This chapter firstly illustrates the conceptual model and constructs, including System Quality, Information Quality and Service Quality of ECustoms project performance. The propositions are also defined followed by the sampling plan, survey outline, and data collection and analysis. 3.1 Research Model A qualitative methodology was implemented in this study by using survey for collecting data and testing the proposed research model which is shown below. The proposed research model is presented in Figure 3.1. The variable System Quality contains sub-variables Flexibility and Sophistication. The variable Information Quality has Contents and Formats whereas Service Quality has Reliability, Responsiveness, Assurance, Empathy, and Tangibility.. Figure 3.1: Research Model. 3.2 Propositions Based on the literature review in Chapter two and the Section 3.1, the research proposition was developed in this study for the bellowing experimental validation. 17.

(26) Table 3.1: Propositions and their sub-proposition Propositions and sub-propositions P1 P2 P2-1 P2-2 P3 P3-1 P3-2 P4 P4-1 P4-2 P4-3 P4-4 P4-5. Performance of after-use of E-custom is more satisfied than that of beforeuse. System quality of after-use of E-custom is more satisfied than that of beforeuse. Flexibility factor after-use of E-custom is more satisfied than that of beforeuse. Sophistication factor after-use of E-custom is more satisfied than that of before-use. Information quality of after-use of E-custom is more satisfied than that of before-use. Contents factor after-use of E-custom is more satisfied than that of beforeuse. Format factor after-use of E-custom is more satisfied than that of before-use. Service quality of after-use of E-custom is more satisfied than that of beforeuse. Reliability factor after-use of E-custom is more satisfied than that of beforeuse. Responsiveness factor after-use of E-custom is more satisfied than that of before-use. Assurance factor after-use of E-custom is more satisfied than that of beforeuse. Empathy factor after-use of E-custom is more satisfied than that of beforeuse. Tangibility factor after-use of E-custom is more satisfied than that of beforeuse.. 3.3 Survey Plan and Subjects The sampling plan is designed to ensure that certain types of respondents are included in the final survey. Since the purpose of this research is to understand the difference between before-use and after-use of the E-custom in Vietnam, the Vietnamese workers who have experienced applying for permission document from traditional custom and E-custom are set as the research subjects. Data collection in this section is expected to be done with a total of about 80 participants, of which the sample size is decided by considering the difference of behavior, characteristic and tradition in three areas of Vietnam, South, Middle and North. 18.

(27) 3.4 Survey Outline and Measure 3.4.1 Overall performance In order to examine interviewee’s though about overall performance of Ecustom system before and after-use, the question was designed that covers two criteria: Efficiency and Satisfaction (William & Ephraim, 1992). After answering related questions, all items were measured using a 7-point Likert-type scale (ranging from 1=strongly disagree to 7=strongly agree) to present the overall perceptions that the question item was attempting to explore. Details are shown in Table 3-2. Table 3.2: Interview questions item for the performance of E-custom system Construct Adoption. Efficiency. Satisfaction. Item Regarding Before- and After-use, can you talk about why and how you adopt E-custom? Before (after) using the E-custom, please talk about how many days in average you can get the permission document from the time you submit the application? Do you have any particular thoughts about the application operations, such as (1) Time to get response? (2) How many times back and forth? (3) Is there any operation that is mostly time consuming or efficient? Why? (4) How do you feel about the service? (5) Any others?. Reference William and Ephraim (1992) William and Ephraim (1992). William and Ephraim (1992). 3.4.2 System Quality The study of Gorla et al. (2010) figured out Flexibility and Sophistication are two indicators to measure System Quality. Based on that research, a list of questions was made with some modifications to examine the interviewee’s thoughts about System Quality of E-custom. After answering related questions, all items were measured using a 7-point Likert-type scale (ranging from 1=strongly disagree to 7=strongly agree) for subjects to present their overall degree of thought for the question item. Details are shown in Table 3-3. 19.

(28) Table 3.3: Interview questions item for the System Quality Construct. Flexibility. Sophistication. Item Reference Before (after) using the E-custom, can you talk about the processes of permission document application system, such as (Gorla et (1) Is there always people for you to ask for help? al., 2010) (2) Are the processes flexible? (3) Is it easy to make changes for the applications? Why or why not? Before (after) using the E-custom, can you talk about the system of permission document application, such as (Gorla et (1) Is it easy to learn how to apply? al., 2010) (2) Are the application forms easy to use? (3) Are the operations well-integrated? Why or why not?. 3.4.3 Information Quality Information Quality refers to the quality of information generated by an information system (William & Ephraim, 2003), which can be describe in format and contents to evaluate the organization merits (Gorla et al., 2010). Adapting from the research of (Gorla et al., 2010) and (William & Ephraim, 2003), 7 questions to measure Information Quality. After answering related questions, all items were measured using a 7-point Likert-type scale (ranging from 1=strongly disagree to 7=strongly agree) for subjects to present their overall degree of thought for the question item. Details are shown in Table 3-4. Table 3.4: Interview questions item for the Information Quality Construct Contents. Format. Item Before (after) using the E-custom, can you talk about the data contents for permission document application, such as (1) Is it accurate? (2) Is it completed? (3) Is it easy to fill? Why or why not? Before (after) using the E-custom, can you talk about the data format for permission document application, such as (1) Is it easy to understand? (2) Is it clear to read? (3) Is it well-organized? (4) Is it standard? 20. Reference (Gorla et al., 2010). (Gorla et al., 2010).

(29) 3.4.4 Service Quality Adapting from the researches of (Pitt et al., 1995), the measurements of Service Quality in E-custom list in table below. After answering related questions, all items were measured using a 7-point Likert-type scale (ranging from 1=strongly disagree to 7=strongly agree) for subjects to present their overall degree of thought for the question item. Details are shown in Table 3-5. Table 3.5: Interview questions item for the Information Quality Construct Reliability. Item Before (after) using the E-custom, can you talk about how reliable the service of permission document application is, such as (1) When government staff promise to do something by a certain time, do they do so? Why or why not? (2) Whenever questions, government staff are sincerely willing to help? (3) Is the application dependable? (4) Do government staff insist on no errors in any application? Why or why not?. Responsiveness. Before (after) using the E-custom, can you talk about how (Pitt et al., responsive the service of permission document application 1995) is, such as (1) Do government staff tell applicants exactly when services will be performed? (2) Do government staff give prompt service to applicants? (3) Are government staff always willing to help applicants? (4) Are government staff never too busy to respond to applicants’ requests. Assurance. Before (after) using the E-custom, can you talk about how (Pitt et al., confident with the service of permission document 1995) application is, such as (1) Are government staff consistently courteous with applicants? (2) Are government staff knowledgeable to handle their jobs?. Empathy. Before (after) using the E-custom, can you talk about how (Pitt et al., empathy the service of permission document application is, 1995) such as (1) Do government staff give individual attention? (2) Do government staff have operating hours conveniently to all participants? (3) Do you feel warm with the services government staff give to you? (4) Do government staff specifically understand what 21. Reference (Pitt et al., 1995).

(30) Tangibility (Before-use only). applicants need? Before using the E-custom, can you talk about environment of the bureau of custom, such as (1) Is the interior of bureau building clean and neat? (2) Are government staff and officers well dressed? (3) Are the stationeries useful and easy to use? (4) Are the space well-guided? (5) Are government staff and officers polite and dedicated?. (Pitt et al., 1995). 3.5 Data Collection and Analysis The data was collected via survey questionnaires. After completion of data collection through these channels, all survey descripts were scanned. Raw data was prepared for analysis by the researcher. The answers for survey questions were read repeatedly and slowly till truly being understood and acquired to develop findings. Further contacts would be made when necessary to ensure consistent understandings. Then, data was transferred into codes for research. In order to test the propositions, the research used Excel Analysis as a major tool to analyze the data. To derive the test results, analysis of the data was conducted in two major steps. The first step of data analysis was to purify the measurement scales and to identify their dimensionality. In the second step, the relationships between research variables were assessed based on the evidences derived from the manuscript’s analysis.. 22.

(31) : Result and Discussion 4.1 Descriptive Statistics 4.1.1 Data Collection Questionnaire survey was collected from December 1st to March 5th in Vietnam by sending more than 200 emails and faxes directly to 10 popular logistic companies in different parts of Vietnam. Survey questionnaires are sent to specific departments in logistic companies, which were created to directly contact and work with Vietnam Customs. Subjects for research must be qualified with two main criteria: 1) Have experience of import-export procedure in Vietnam, 2) Feedback for survey questions are clear and understandable. Answers were collected, scanned, and sent through given email. Finally, there are 80 survey questionnaires were saved and retained for further analysis (10 responses from each company). The research covered all three part of Vietnam in order to deeply understand and try to figure out the difference of each by comparing result analyzed. Overall, there were three companies from South (c1, c2, c3), three from middle (c4, c5, c6) and two from North (c7, c8). 4.1.2 Characteristics of Respondents The basic information of subjects is showed in Table 4-1, containing six fundamental items for this research: 1) Gender, 2) Age, 3) Personal income, 4) Working industry, 5) Experiences to apply for permission document before – after using E-custom, and 6) Residency. From collected data, 70% subjects’ age range from 31-40, and 56% subjects are male. More than 80% personal income of respondents are over 864 USD and none of them have income under 216 USD. The working industry is divided into 4 categories: Logistic, Manufacturing, Financial, and Service (come from Other option). With desire to deeply understand and examine the difference of process to get permission from Customs system, all subjects are required having experience of both before – after using E-customs system, otherwise, the answer form was rejected. 23.

(32) Table 4.1: Characteristics of Respondents (N=80) Questions Distribution Percentage Gender 1 Male 45 56.25 2 Female 35 43.75 Age 1 <20 0 0 2 21-30 9 11.25 3 31-40 56 70.00 4 >41 15 18.75 Personal income (USD per month) 1 <216 0 0 2 216-432 3 3.75 3 432-864 11 13.75 4 >864 66 82.50 Working industry 1 Logistic 55 68.75 2 Manufacturing 7 8.75 3 Financial 14 17.50 4 Other 4 5.00 Experiences to apply for permission from Custom of government 1 Before using E-customs 80 100.00 2 After using E-customs 80 100.00 Residency (n=8) 1 Southern 3 37.5 2 Middle 3 37.5 3 Northern 2 25. 4.2 Finding Illustrative statistics by questionnaire items of the interviewees are shown in Table 4-2. These contain 2 items of Overall performance of Government custom system, 2 items of System quality of Government custom, 2 items of Information quality of Government custom, 5 items for Service quality of Government custom before using E-custom and 4 items after using E-custom. 7-point scale are conducted to test variables. Besides, using 7-point scale to measure the satisfaction of interviewees, a bundle of questions was built for exploring and collecting comments of many small factors in each dimension.. 24.

(33) Table 4.2: Before and After using E-custom Summary answers Summary Answers. Dimensions Overall performance of government custom Questions (BP, AP) Efficiency (BP1, AP1) 1. Satisfaction AP2). (BP2,. Before use. After use. 1. 2 days - South 3-5 days - North Too long. About 1 day for Red – Line 30 min for Green – Line 1-2 hours. 2. 2-4 times. 1-2 times. 3. Pay taxes - North Check the goods - South Prepare documents. Actual goods inspection. 4 5 System quality of government custom Questions (BSyQ, ASyQ) Flexibility (BSyQ1, ASyQ1). After use. 1. Never. Hot line for assistance. 2. No Do not allow to make change Not really Not really No – need too much time and have unnecessary steps. Faster, more flexible. Before use. After use. Precisely Precisely No – complicated Hard to understand Hard to read Forms are logic Forms have standard. Yes Yes Yes Yes Yes Yes Yes. Before use. After use. Almost no Almost no Normal Refuse to responsibility No - South Normal - North No - South. Yes Yes Yes. 1 2 3. Information quality of government custom Questions (BIQ, AIQ) 1 Contents 2 (BIQ1, AIQ1) 3 1 2 Format (BIQ2, AIQ2) 3 4 Service quality of government custom Questions (BSeQ, ASeQ) 1 2 Reliability 3 (BSeQ1, ASeQ1) 4 Responsiveness (BSeQ2, ASeQ2). help,. Before use. 3. Sophistication (BSyQ2, ASyQ2). Willing to Normal - North attitude, Slow in response - South profession n/a n/a. 1 2. 25. take. Hard to make change Yes Yes Yes. No Yes Yes. good.

(34) Assurance (BSeQ3, ASeQ3) Empathy (BSeQ4, ASeQ4). Tangibility (BSeQ5). 3 4 1 2 1 2 3 4 1 2 3 4 5. Normal - North Normal Always busy Almost no Yes Almost no Sometimes Normal Sometimes Normal Yes Normal Normal Polite but not devoted. Yes No Yes Yes Yes Yes Yes Yes n/a (Because of working in internet and machine). 4.2.1 System Quality The results of system quality are presented in Table 4-3. Reporting results from questionnaires and interviews indicate that there is an improvement of System Quality after using E-customs. The average score when E-customs is not applied is just around 3, but up to 5 after using it. The rise of System quality comes from applying new system for freight forwarding where the power of computer and internet are promoted. Instead of learning from hard copy or simply writing, people can download and read handbook directly from the official website on the internet. Moreover, people can also practice whole import and export procedures by download the application VNACCS/VCIS (Vietnam Customs Intelligence Information System) with only a mobile or computer. Table 4.3: System quality Before and After using E-custom system. NAME c1 c2 c3 c4 c5 c6 c7 c8. BSyQ BSyQ1 BSyQ2 4 4.3 2.9 3.9 3.7 3 3.4 2.2 3.3 3.1 2.8 3 3.3 3 3.2 3.1. average X 4.15 3.4 3.35 2.8 3.2 2.9 3.15 3.15 26. ASyQ ASyQ1 ASyQ2 6 6.2 4.6 5.3 5.3 4.9 5.7 4.3 4.8 5.3 5.1 4.7 5 5.2 4.8 4.5. average X 6.1 4.95 5.1 5 5.05 4.9 5.1 4.65.

(35) average. 3.325. 3.2. 3.2625. 5.1625. 5.05. 5.10625. Before using new system, it is hard to build a “well-integrated” process of freight forwarding. In traditional way, all import-export activities are done by human labors, involving writing paper, documents’ delivery, classification of goods, etc.; each step is chained with next ones. In case a paper lost, or mistake occurred, the whole process will be shut down. Although both importer and officer try to avoid making fault, it still happens frequently. By using computer, simple mistakes are reduced significantly and make freight forwarding process become more efficient. VNACCS/VCIS are programmed to classify goods, check validity of documents, and find out missing info. It guarantees the previous step is correct before moving to the next ones; it also removes almost paper documents because of transaction or papers can transfer through internet. It is also easy to make change, which is definitely a big advantage to allow importer to delete and refill information on computer rather than using eraser pen, or even rewrite a new one because of some wording mistakes. However, E-custom cannot secure 100 percent all steps correct. For example, in the first step, when importer fill the e-form, they describe goods with incorrect HS number (The Harmonized Commodity Description and Coding System, Ecustom cannot check or control that step), but the rest info is correct, then the wrong e-form is still accepted to upload to server. Once the incorrect e-form is applied to server, it becomes impossible to roll back, importer needs to come custom office and ask to remove the fault ones (only customs officer have permission to cancel applied e-forms), otherwise the goods will be stuck forever. 4.2.2 Information quality From the Table 4.4, we can see an increase by 1.5 score between Before and After using E-custom. Of the study population, almost subjects agree that the old papers from before using E-custom were accurate and contained enough authorized requirements’ info for freight forwarding activities. It can be 27.

(36) explained why average scores of Contents factor (BIQ1) has the highest score (3.53) among all other factors since new system was not applied. In spite of the fact that old documents reached some point in its Contains factor, people are still hard to really understand how to fill the form fully and precisely. The majority of respondents felt confused about old documents’ format setting (BIQ2 – 3.38). Because of containing too many required information in one paper, old documents are too hard to be well-organized, it became harder to read and follow since import-export goods were getting more complex day by day. Table 4.4: Information quality Before and After using E-custom system BIQ NAME c1 c2 c3 c4 c5 c6 c7 c8 average. BIQ1 4.5 3.9 3.7 3.7 2.7 3.3 3.4 3.1 3.5375. BIQ2 4.6 3.5 3.6 2.8 3.4 3.7 2.3 3.2 3.3875. average X 4.55 3.7 3.65 3.25 3.05 3.5 2.85 3.15 3.4625. AIQ AIQ1 6.4 5.1 4.4 4.4 4.4 5.6 4.7 5.3 5.0375. AIQ2 6.5 5.3 5.3 4.8 4.9 4.7 5.1 5.2 5.225. average X 6.45 5.2 4.85 4.6 4.65 5.15 4.9 5.25 5.13125. In the new system (E-Custom), importers can fill e-form and complete all document in computer by using VNACCS/VCIS application. Even though current systems are not in the complete version, it has been updated eventually. For every new kind of goods, server also updates new HS code for the goods. Users of VNACCS/VCIS hardly get lost because there is always have a described button beside the blank need to fill, a short explanation table will appear when people do not know where to type in or what should be entered. Furthermore, a note of description appears for every time VNACCS/VCIS gets updated or changes, which prevents the unexpected case people can’t handle the new version. The improvement in Information Quality definitely was made by E-custom system. Old forms were hard to make changes, but they, whenever needed, can be easily updated and improve by new electronic system. 28.

(37) 4.2.3 Service Quality As illustrates in Table 4.5, the main score difference between Before and After using E-custom in Service Quality is 1.87 point. Service Quality has the highest developments’ point compared with System Quality and Information Quality. The “Evolution” in Service Quality is built from the rise in quality of these factors: Reliability, Responsiveness, Assurance, and Empathy. Table 4.5: Service Quality Before and After using E-custom system BSeQ BSeQ3 BSeQ4 4.3 4.2 3.6 3.4 2.6 3.1 2.7 3.1 2.3 2.4 2.2 2.6 3.1 3.1 3.8 2.7 3.075 3.075 ASeQ NAME ASeQ1 ASeQ2 ASeQ3 ASeQ4 c1 6 5.9 5.5 5.8 c2 5.3 5.1 4.6 4.6 c3 4.3 5 5 4.5 c4 5.4 5.5 5.1 4.4 c5 4.6 4.9 5.6 5 c6 4.5 5 5.3 5.2 c7 4.8 4.5 5 5.5 c8 5.1 4.8 4.4 5.1 average 5 5.0875 5.0625 5.0125 NAME BSeQ1 c1 3.5 c2 3.9 c3 3 c4 2.8 c5 2.9 c6 3.6 c7 2.6 c8 3.1 average 3.175. BSeQ2 4 4 2.6 2.8 3.2 3.1 2.5 3 3.15. BSeQ5 4.2 3.3 2.8 3.4 2.6 3.3 3.3 4 3.3625. average X 4.04 3.64 2.82 2.96 2.68 2.96 2.92 3.32 3.1675 average X 5.8 4.9 4.7 5.1 5.025 5 4.95 4.85 5.040625. The data and answers collected about Reliability factors (BSeQ1, ASeQ1) show that people have great satisfaction since E-customs system was applied, the average score rises from 3.1 to 5.0. In the past, all decisions about freight forwarding activities (in, out, reject, accept, etc.) were “ruled” by custom officers. There is nothing guaranteed that officer tried his/her best to complete approval for import-export documents or done it in a scheduled time. If something happened, officers can easily refuse to take responsibility and blame for some 29.

(38) physical problems, such as hand down, writing of importer so hard to read; document was so dirty and fixed, cannot accept, etc. Before using E-custom, the ranks of Responsiveness (BSeQ2 - 3.15) and Assurance (BSeQ3 - 3.075) were very low because of many obstacles. As aforementioned, there is nothing secured that officer tried his/her best to certificate a bundle of documents; but when he/she really want to, it still takes a lot of time. It was very hard for custom officers to give his/her permission to a freight activity. A freight forward application getting its permit quick or slow was based on how expertise of custom officer is. Interestingly, the collected answers for BSeQ2 (1) (2) are “NO”, BSeQ2 (3), BSeQ3 (1) are “SOME TIME”; and “YES” - too busy for respond to applicants’ requests – BSeQ2 (4). Before E-custom was applied, an officer had to deal with a huge amount of works, he/she was always overloaded. It takes time reading whole application papers carefully, compare with law, documents circulated internally to make final precise decision. In the past, custom officers had not enough time to do anything else but checking documents; they were unavailable for helping importers, sometimes they also cannot keep calm, polite with their speaking. For the Empathy factor before applying new system, recorded score by respondents is 3.075. The summarized answers (BSeQ4) show that officers hardly understand importers either importers cannot feel the empathy from officers. As for the Tangibility factor of Service Quality, it is only suitable for evaluating Before-use E-system. Interviewees have a tendency making “NORMAL” commends for the custom offices, the average score to describe bureau building is about 4.0. After using E-custom, numbers of offices were close since everyone can apply freight from online. In this case, the Tangibility factor is no longer concerned as an important factor and be removed from “After use” part. However, physical - custom office are still required for some activities, like physical goods checking, taxes paying, etc. 30.

(39) New E-custom become a powerful assistant, boost up performance of every Service factors. VNACCS/VCIS was programmed to decide the flow of goods for custom officers. After double check with the given information from Esystem, officers can tell importers exactly the time they get clearance documents – which was impossible in past. Besides that, about 80 percent amount of works officers needed to do before now can be done by VNACCS/VCIS, they have more time to help, respond requests from people. The E-custom had made a big impact on the quality of Service dimension. The “Evolution” in Service Quality is built from the rise in quality of these factors: Reliability, Responsiveness, Assurance, and Empathy. Moreover, parallel with VNACCS/VCIS program, official website, hotline and ranking system to evaluate performance of custom officers were built to make a complex structuration. Ranking system somehow becomes an invisible force that encourage officers try his/her best on works. With new computer system on Customs, all activities of decisions by officers are recorded, then they cannot refuse responsivity if trouble happens. The good impact of E-custom is recognized by the respond of interviewees for ASeQ1, ASeQ2, ASeQ3 and ASeQ4. 4.2.4 Overall performance of government custom system Based on the analysis result presented in Table 4.6, there are huge changes of overall performance between before and after applying E-custom system. As demonstrated, before Government apply E-custom for freight forwarding process, interviewees had a tendency to make negative evaluation for overall performance with average scores around 3 over 7. The score after applying new system is positive (5/7), but it is not high enough to conclude the current system is perfect and complete. The new system becomes more efficiency and satisfaction. The summary recorded answers from Table 4.2 figured out that new system reduces the time needed to get permission documents, faster responses, and increase of satisfaction about application 31.

(40) operations (AP1, AP2) compare with traditional way (BP1, BP2). Table 4.6: Overall performance of Before and After use E-custom NAME c1 c2 c3 c4 c5 c6 c7 c8 average. BP average BPQ1 BPQ2 X 3.2 4 3.6 3.3 3.3 3.3 3.7 3 3.35 3.4 3.1 3.25 3.3 3.1 3.2 2.8 3.2 3 3.3 3.5 3.4 3.2 3.1 3.15 3.275 3.2875 3.28125. AP APQ1 6.1 5 5.6 4.7 5.4 4.4 5.3 4.5 5.125. average APQ2 X 6 6.05 4.2 4.6 5.3 5.45 4.7 4.7 5.2 5.3 5 4.7 5.8 5.55 4.8 4.65 5.125 5.125. 4.3 Discussion and Implications 4.3.1 Discussion From the test results of this research, it has been seen that P1, P2, P3 and P4 are strongly accepted. For each factor in three dimensions, there is always a positive improvement between before and after use. As mentioned above, subproposition P4-5 cannot be conducted because of change in the method of receiving applications after E-custom was applied.. 32.

(41) I N FOR MA T I ON QUALITY. SERVICE QUALITY Before-Use. 5.125 3.2875. SATISFACTION. EFFICIENCY. TANGIBILITY. EMPATHY. ASSURANCE. RESPONSIVENESS. RELIABILITY. FORMAT. CONTENTS. S O P H I S T I C A T I ON. 0. 3.275. 3.3625. 5.125. 5.0125 3.075. 3.075. 5.0625. 5.0875 3.15. 3.175. 5. 5.225. 5.0375. 3.3875. 3.2. 3.5375. 5.05. 5.1625 3.325. FLEXIBILITY. SYSTEM QUALITY. OVERALL PERFORMANCE. After-Use. Figure 4.1: Evidence of Test of Proposition 1, 2, 3 and 4. All results for proposition test are summarized in Table 4.7. It concludes that P1, P2, P3 and P4 are strongly supported. Only sub-propositions P4-5 is not supported, it no longer needs to test since E-custom was applied. Table 4.7: A Summary of Propositions Test. P1 P2 P2-1 P2-2 P3 P3-1 P3-2 P4 P4-1. Propositions and sub-propositions Performance of after-use of E-custom is more satisfied than that of before-use. System quality of after-use of E-custom is more satisfied than that of before-use. Flexibility factor after-use of Ecustom is more satisfied than that of before-use. Sophistication factor after-use of E-custom is more satisfied than that of before-use. Information quality of after-use of E-custom is more satisfied than that of before-use. Contents factor after-use of E-custom is more satisfied than that of before-use. Format factor after-use of E-custom is more satisfied than that of before-use. Service quality of after-use of E-custom is more satisfied than that of before-use. Reliability factor after-use of E-custom is more satisfied than that of 33. Result. S S S S S S S S S.

(42) before-use. P4-2 P4-3 P4-4 P4-5. Responsiveness factor after-use of E-custom is more satisfied than that of before-use. Assurance factor after-use of E-custom is more satisfied than that of before-use. Empathy factor after-use of E-custom is more satisfied than that of before-use. Tangibility factor after-use of E-custom is more satisfied than that of before-use.. S S S NS. S: Supported; PS: Partially supported; NS: Not supported. 4.3.2 Implications Government has been using E-custom for many advantages. However previous studies haven’t figured out how successful is the Custom system change the custom operations after using it. This work has proved that overall performance of freight forwarding process in Vietnam were improved by using E-custom system. Furthermore, major role of three dimensions of Custom system are also examined. Records showed by propositions test (1) System quality, (2) Service quality, and (3) Information quality are more satisfied than that of before use. Results so far have been very promising and containing certain implications for practical field. Firstly, the increase in System quality has changed the way of processing the permission document applications. Custom System becomes more flexibility and sophistication. The research shows that people think flexibility has the biggest improvement among all factors. It confirms the important role of flexibility factor, which allows people easier to make changes in permissions form via online applications. Secondly, Service dimension has the lowest impact by using E-custom. This point also was found throughout answers of respondents. ASeQ1 and ASeQ2 obtained the low scores (5 and 5.01) compared with other factors. Records show there are up to 35 percent of answers confirmed ASeQ1, (2) for the particular question, officers are not willing to help, 20 percent of answers of ASeQ1 confirmed, (3) for the question that “people do not trust in system”, most answers 34.

(43) were “NO”. Same situation occurred in ASeQ2 where positive answers for it took only 80 percent. This concludes that E-custom made less effect on Reliability factor. Problems around working behavior of officers cannot be solved by using only E-custom. Lastly, the average scores are different among three residencies of subjects who participated in this research. As shown in Table 4.8, people working in South have the most satisfied with freight forwarding process, followed by North and the last is Middle. This trend is applied for both before and after using E-custom. These. differences. can. be explained. by incomprehensive,. delay. in. synchronization of Custom System. In Vietnam, North is “political center” where Government Leader and Law Maker are working in. South is known as “economic center” where almost international enterprises, economic activities (ex: exhibition, meeting, etc.) are held. While in Middle, because of geographical difficulties and natural disaster, both economy and policy are not invested as much as North or South. Lacking of both infrastructure and human power, it always takes time to develop and obtain relevant effects. It is assumed that Ecustom has less in completion in Middle land when compared with North and South. Table 4.8: Average scores Before and After using E-custom by Residency Residency. Number of subjects. Before-use. After-use. South. 30. 3.41. 5.37. Middle. 30. 3.15. 4.90. North. 20. 3.27. 5.10. Data was conducted from Table 4.6. 35.

(44) : Conclusion This research thesis is based on Information Success Model (William & Ephraim, 2003) as fundamental knowledge to develop the criteria used to compare performance of E-custom between before-use and after-use. Determinants including System Quality (Gorla et al., 2010), Information Quality (Ahn et al., 2007) and Service Quality (Pitt et al., 1995) are used to investigate the individual dimension and overall performance. 5.1 Research Findings From the survey data and test results, the main finding as summarized as follows: 1. The research pointed out the relationship between E-customs and Freight Forwarding activities in Vietnam. By comparing the past and after using new system, it shows that E-customs has been boosted up in performance of all three dimensions: Information Quality, System Quality, and Service Quality. 2. Among eleven factors, Format, Flexibility and Satisfaction are the most successful functions based on rating of user. Involution in the way to do with applications makes whole process of Customs procedure become simpler, “one gate for all” and abler to make change. 3. The satisfaction of users is different in each part of Vietnam, because of lacking in uniformity, both in infrastructure and manpower among three part of Vietnam. The results show that users from North have the highest satisfaction, then North and the last is Middle. 4. Lastly, there is some issues of “Human being” coming from Service Quality that E-customs cannot fix or remove it completely. These problems belong to Customs officers when their behavior in contacting or working with users are not in correct way. 5.2 Research Suggestions Based on implications and findings, there are some suggestion to improve effect of E-customs on Freight Forwarding in the future: 36.

(45) 1. Raising the awareness about important roles and benefits of implementing E-customs procedures in the direction of applying modern customs standards. For the Customs department, it is necessary to keep developing sanctions, supervision and control mechanisms to comply with the implementation of professional processes of E-customs procedures for officers. It is suggested that Customs department also need to enhance the coordination and publicity to raise awareness about the roles and benefits brought to businesses by building incentive mechanisms and orientations that logistics enterprises can get when complying with electronic customs procedures. 2. Modifying, supplementing and issuing new legal framework. For Freight Forwarding Activities, it still requires revising, supplementing and promulgating new legal regulations to improve and eliminate gaps in the law. Promulgating more legal documents, guiding documents also help businesses to feel more accessible and voluntarily obeying the Law, especially in applying E-customs system. 3. Our research suggests that the policy makers should improve the application of Information Technology to complete electronic customs procedures. In order to meet the requirements of implementing E-customs procedures based on modern customs standards, it needs developing telecommunications infrastructure system - applying information technology. Moreover, it is strongly recommended to build a network security system. The more Information Technologies are applied, the more risks for customs and business agencies being hacked and losing information data, since all transactions about freight forwarding activities are stored in the E-custom servers. 4. Developing human resources are fundamental requirements to run Ecustoms procedures properly. Government should focus financial resources on training experts (even foreign experts), by establishing the scope of content that needs high-level training to meet the implementation of Electronic customs procedures according to international standards. 37.

(46) 5. For the long-term objectives, it is necessary to rearrange the organizational structure of the Customs Department. Once organizational structure was completed, all geographic barriers will be removed, executive direction becomes focused and unified. 5.3 Limitations Finally, a number of potential limitations and weaknesses need to be considered: 1. Corruptions, “red tape” and Laws’ limitation are not considered as factors that can affect E-customs performance. In reality, especially in a developing country like Vietnam, these aspects have been making a huge “bad-impact” on the real performance of all freight forwarding activities. Because of the uncompleted new system, there are some “holes”, bugs still exist in E-system. Many journals recorded and wrote about criminal when companies found and exploit bug from E-customs system. If research contain these factors, another aspect can be explored, and study will become more realistic. 2. Collected data from respondents is not in a well distribution. In terms of Age and Income of interviewees’ characteristic, there is no valid respondent from the age under 20 or lower 216 USD. Also, for the residency, the research does not have an equal examination for each part in Vietnam. Furthermore, if study was conducted with larger survey pool and got more respondents, there would have been much more realistic research findings. 3. This research only used simple data analysis tool, Excel to calculate the average score for Before and After use as the basis of propositions tests. Relationships between the determinants such as information quality, system quality, and service quality linked to the performance of Before-custom system and After-custom system may be derived by using statistical techniques such as regression models. Doing so will obviously deepen the understanding of the proposition tests defined.. 38.

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