MERAL Portal
Not a member yet
10550 research outputs found
Sort by
A Study on Personal Income Tax Compliance: Perception of Taxpayers (Moe Ma Ma Myo, 2025)
Get PDFThis study examines personal income tax compliance in Myanmar, focusing on
taxpayer perceptions and behavior. As a key source of government revenue, personal
income tax supports essential public services. The research discusses tax structures
progressive, proportional, and regressive and the role of Double Taxation Avoidance
Agreements (DTAAs) in encouraging international investment. Myanmar’s tax system,
administered by the Internal Revenue Department (IRD), applies a progressive tax
under the Union Taxation Law. A descriptive, quantitative method was used, with
primary data collected through structured questionnaires from 150 salaried taxpayers at
Medium Taxpayer Office (2) in Yangon. Key factors analyzed include fairness,
enforcement, complexity, trust, and perceptions of government spending. Secondary
data from IRD publications support the findings. Results show that taxpayer
compliance is influenced by perceived fairness, transparency, and the effectiveness of
enforcement. Though limited to one office, the study offers insights to improve
voluntary compliance and build public trust in Myanmar’s tax system
A Study on Knowledge, Attitude, and Practice Related to Maternal , Newborn, and Child Health Awarness in the Rural Villages of Kyauktaga Township, Bago District in Myanmar. (Nilar Soe, 2025)
Get PDFThe study examines knowledge, attitudes, and practices (KAP) related to
maternal, newborn, and child health (MNCH) awareness among mothers in rural
villages of Kyauktaga Township. It aims to identify key barriers and enabling factors
that influence the utilization of these services. The target group includes women aged
15 to 49 who have experienced childbirth. A descriptive research method was applied
using simple random sampling and structured questionnaires to gather quantitative data.
The findings indicate that 91% of mothers were aware of antenatal care (ANC) and
valued services provided by skilled health professionals. However, knowledge of
danger signs related to MNCH remained limited. Attitudes toward MNCH services
were generally positive. Health education efforts were mainly led by NGOs, INGOs,
and rural health workers, highlighting the importance of multi-sectoral collaboration.
In practice, 52% of mothers still delivered at home, assisted by traditional birth
attendants. Postnatal care (PNC) was only partially utilized. Key barriers included
limited awareness, poor accessibility, and financial constraints. The study suggests
promoting health education, improved service outreach, and community involvement
to strengthen MNCH awareness and utilization in rural settings. Empowering women
through education and economic support can further improve MNCH outcomes in rural
areas of Kyauktaga Townshi
A Study on the Online Payment System of Commercial Tax in Yangon Region (Case Study: Medium Taxpayers’ Office 2) ( Han Lwin Lwin Nyunt, 2025)
Get PDFA Study on Residents’ Perceptions Towards Quality of Life Living Near Shwepaukkan Industrial Zone ( Hsu Myat Noe, 2025)
Get PDFIndustrialization is a critical driver of economic growth, especially in developing nations like Myanmar, with industrial zones significantly impacting local communities. This study investigates the quality of life (QOL) perceptions of residents living near Shwepaukkan Industrial Zone in North Okkalapa Township, Yangon. This study uses a descriptive method, with surveys conducted among 350 respondents randomly selected residents from 5 wards in Shwepaukkan. The study focuses on six key dimensions: income and employment, infrastructure and public utilities, environmental quality, health and well-being, housing and living conditions, and social environment. Findings reveal that while job availability and infrastructure access are generally satisfactory, concerns persist regarding environmental pollution, inconsistent electricity supply, and public safety. Although most respondents face adequate housing and access to services, issues such as high living costs and limited vocational training opportunities remain. The study recommends improved environmental monitoring, expanded skill development programs, and enhanced public services to support sustainable development near industrial zones
Factors Affecting Student Satisfact ion and Student Loyalty towards UAT Japanese Language Centre (Thinzar Aung, 2025)
Get PDFThis study aims to examine the elements influencing student satisfaction, to
investigate the mediating role of trust in the connection between student satisfaction and
student loyalty, and to explore the mediating impact of commitment on the relationship
between student satisfaction and student loyalty at UAT Japanese Language Centre. This
study utilizes both primary and secondary data. The total population consists of 148
students who have participated in a minimum of two courses at the UAT Japanese
language center. A total of 108 students were selected using the simple random sampling
technique. Primary data will be gathered in February 2025 via personal interviews
utilizing a structured questionnaire featuring a five-point Likert scale. Secondary data is
collected from prior research studies, textbooks, websites, and other pertinent sources
associated with the UAT Japanese language center. Descriptive statistics and regression
analysis are utilized to examine the data. The results of the regression show that image,
perceived quality, and perceived value significantly and positively influence student
satisfaction. Both trust and commitment are also identified as having mediating effects on
the connection between student satisfaction and student loyalty. To increase student
satisfaction and loyalty, UAT Japanese language centre should continuously uphold the
quality and value of its offerings, build student–teacher trust through interactive teaching
approaches, and encourage student dedication by creating a supportive and inspiring
learning atmosphere
Justice- Oriented Service Recovery, Customer Satisfaction and Loyalty Towards KBZ Bank (Htet Htet Aung, 2025)
Get PDFThis study attempts to examine the effect of justice-oriented service recovery
on customer satisfaction and to analyze the effect of customer satisfaction on customer
loyalty toward KBZ Bank. In this study, justice-oriented service recovery includes
distributive, procedural and interactional justice. The target population consists of
customers who filed at least two complaints, received service recovery from KBZ Bank
and continue to use the bank services. A sample of 180 customers who are representing
20% of the target population (900 customers) was selected. A quantitative research
method was utilized in this study. The findings indicated that interactional justice and
distributive justice had prominently positive effect on customer satisfaction.
And customer satisfaction was found to moderately drive customer loyalty. Based on
these findings, it is suggested that KBZ Bank should focus on strengthening distributive
and interactional justice in its service recovery strategies. The bank should enhance the
sincerity and personalization of apologies by training frontline staff to offer
personalized and empathetic apologies, and sending verbal and written apologies (e.g.,
email or letter) to reinforce sincerity
The Effect of E-Learning Quality on Benefits of Students at Yangon University of Economics (Pyae Sone Oo, 2025)
Get PDFThe objectives of the study are to analyze the effect of E-learning quality on
perceived satisfaction, to analyze the effect of E-learning quality on perceived usefulness,
to analyze the effect of E-learning quality on system use and to analyze the effect of
perceived satisfaction, perceived usefulness and system use on benefits of students at
Yangon University of Economics. Two-stage sampling method is used in this study.
YUEco offers seven online Master’s degree programs. Firstly, MPA Program is selected.
There are 227 students of EMPA 20th and EMPA 21st online batches in 2023-2025
academic year. Secondly, 143 students are chosen with a Raosoft sample size calculator.
The primary data is collected from students through an online survey with a structured
questionnaire, using a simple random sampling method. The analysis of the collected data
involves descriptive statistics and regression methods. According to the results of
regression analysis, information quality, service quality and support system quality of Elearning
quality have significant and positive effect on perceived satisfaction. Moreover,
information quality, service quality and support system quality of E-learning quality have
significant and positive effect on perceived usefulness. Both educational system quality and
the service quality have significant and positive effect on system use. Pertaining to the
analysis of the effect of perceived satisfaction, perceived usefulness and system use on
benefits, perceived usefulness and system use have positive and significant effect on system
use of E-learning at Yangon University of Economics. Therefore, Yangon University of
Economics should ensure that technical support services such as tutorials and guides are
readily accessible and regularly updated to address common issues
Service Quality, Trust, and Customer Loyalty of Mobile Banking Services at AYA Bank PCL (Khin Lay Mon, 2025)
Get PDFThe objectives of this study are to analyze the effect of service quality on
customer trust and to examine how trust affects customer loyalty in AYA Bank’s
mobile banking services. A sample of 399 users was selected using Yamane’s formula
and a simple random sampling method. This research focuses on service quality
dimensions reliability, assurance, tangibility, empathy and responsiveness that
influence customer trust. The findings show that trust is significantly affected by
tangibility and responsiveness, followed by assurance and reliability. Empathy,
although positively affect by users, does not have a significant direct impact on trust.
The study also reveals that customer loyalty is strongly influenced by trust. Users with
high levels of trust are more likely to continue using the service, recommend it to
others, and are less likely to switch to other banks. Based on these findings, the study
recommends that AYA Bank focus on improving the visual and functional design of
its mobile banking app, and strengthen customer support services to build trust. To
enhance long-term loyalty, it is important to maintain high service quality, ensure
responsive communication, and provide secure and consistent user experiences
Effect of Meal Experience on Customer Satisfaction and Revisit Intention towards Espace Café and Restaurant (Yadanar Soe, 2025)
Get PDFThe aims of this research are to examine how food quality, service speed, and
ambiance influence customer satisfaction, to investigate the impact of customer satisfaction
on the intention to return, and to assess the moderating role of word of mouth on the
connection between customer satisfaction and revisit intention regarding Espace Café and
Restaurant. This study utilizes both primary and secondary data. The sample size of 377
for the unknown population was determined using the Raosoft sample size calculator.
Primary data is gathered from every fifth customer visiting Espace Café and Restaurant
through a systematic sampling approach. The primary data is gathered using the online
survey method. A structured questionnaire employing a 5-point Likert scale is utilized to
gather the primary data. Secondary data is collected from prior research articles, textbooks,
websites, and other relevant information sources from Espace Café and Restaurant.
Descriptive statistics and linear regression techniques are utilized to examine the data. The
regression outcome also shows that food quality, service speed, and ambiance positively
and significantly impact customer satisfaction. Furthermore, customer satisfaction
positively influences the intention to revisit. It has been determined that word of mouth
does not act as a moderating factor in the relationship between customer satisfaction and
the intention to revisit. To boost customer satisfaction and the likelihood of return visits,
Espace Café and Restaurant needs to concentrate on improving food texture, portion sizes,
flavors, and presentation to align with customer expectations. In addition, ensuring prompt
and precise service, efficient staff scheduling, and a soothing and pleasant environment
with appropriate music and minimal noise levels will enhance customer satisfaction and
foster repeat visits
Factors Influencing Customer Satisfaction Towards International Forex Trading Services in Central Bank of Myanmar (Lae Wuttyee Lwin, 2025)
Get PDFThe purpose of this study is to investigate major factors affecting customer
satisfaction towards the international foreign exchange trading services provided by the
Central Bank of Myanmar. Quantitative research method was used in this study.
Primary data were collected from 171 customers out of a total of 300 at Forex trading
service customers, especially (authorized dealer) AD bank employees. The sample size
was selected through a simple random sampling method. This study proposes to
examine specific factors including ease of use, transaction efficiency, platform
reliability, security and privacy, communication effectiveness, and quality of customer
support to access their effects on customer satisfaction. The findings show that the
quality of service, system quality and customer support have a significant and positive
effect on customer satisfaction. Based on these findings, the study recommends that the
Central Bank of Myanmar should focus on improving service distribution, user friendly
system, and improving responsible customer support increase customer satisfaction