Publication Details
Abstract
This research aims to determine the impact of implementing Total Quality Management (TQM) on improving the efficiency of electronic automation systems in government institutions, comparing it to electronic payment by taxpayers. It also examines the role of employees in collection departments and how collectors interact with taxpayers to facilitate electronic payment of fees and charges instead of traditional manual methods. The study sample included some general managers and their assistants, some employees in collection departments, and a sample of taxpayers to identify the reasons for non-electronic payment in a transparent manner. The research revealed that the electronic automation system is faster and more accurate, but some taxpayers refrain from paying electronically via the POS device, citing the device's 5% penalty for each cash transaction. Another reason given was that the taxpayer cannot pay the entire amount owed in one payment and instead pays it in installments (two or three installments annually) manually. Furthermore, there is an aspect that the senior management at the Baghdad Municipality may overlook: the actual manual inventory of all taxpayers in Baghdad. For example, in an area where the municipality's records show 1000 taxpayers, the actual number may be half that. Therefore, this study highlights the impact of Total Quality Management on the success of the electronic automation project.