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The Factors Influence Job Stress in Perspective Royal Malaysian Customs Department Johor

A study on role work overload, role insufficiency, role ambiguity, role conflict, and job stress within tax administration especially in a developing country is not much evidenced in the literature. Therefore, this study's objective is to measure the level of job stressors and to determine the significant relationship between sources of job stress (role work overload, role insufficiency, role ambiguity, role conflict) and job stress in the Royal Malaysian Customs Department Johor. The data was collected using quantitative data through a questionnaire survey among 194 employees of the Royal Malaysian Customs Department (RMCD) Johor. The study uses SPSS Software to measure the relationship between the source of stressor and job stress. Cluster sampling was used to collect the primary data from the employee from different levels and division at RMCD Johor. The data was analysing with descriptive analysis and SEM analysis. Outcomes from this research found that the highest score mean of job stressor is role ambiguity. Findings from this study found that exists a significant relationship between the four job stressor with job stress. In the future, the reference and guidance can be done by tax administration RMCD to address this work pressure problem. It is hoped that the often stressed civil servants could make this study a guide to avoiding high pressure that will be reducing their job performance and achievements


Introduction
The study was conducted to answer the objective "To measure the level of job stressors and to determine the significant relationship between sources of job stress (role work overload) and job stress. According to Brown (13) the definition of stress is an unpleasant impact or a self-perceived negative. Meanwhile, the definition of distress is the experience of some specific symptoms like depression or anxiety. The level of job stress is differing depends on the individual way of managing and their self-perceived. Especially in our workforce border control management, wellness, and health are some of the critical points they should priorities. As we know, the government was changed from the old taxation system to the new taxation system Goods and Services Tax (GST) on April 1, 2015. However, after 3 years of implementation of the system, there is a shift in the tax system from the Goods and Services Tax (GST) to the Sales Tax and Service Tax (SST) effective September 1, 2018 changes in the new government top management in General Election 2018. The changes making Malaysia the first country to switch from the GST back to the SST. The transition of this tax system involves some amendments and changes in law and rules whenever some relevant federal gazette orders were published to amend the reduction of the tax rate. Therefore, it will affect the job scope of the employee-related department involved. Not only that, but the implementation "Ubiquitous Customs" system (UCustoms) to replace the current operating system "Sistem Maklumat Kastam" (SMK) for import and export clearance is also still in progress. The new system is a single-window and fully integrated, end to end systems and involved several agencies. Even the new system is told to focus on user-friendliness and transparency, not all employee is a fast learner in adopting a new system.

Objective
The objective of this study is below: a) To measure the level of job stressors. b) To determine the significant relationship between sources of job stress (role work overload) and job stress. c) To determine the significant relationship between sources of job stress (role insufficiency) and job stress. d) To determine the significant relationship between sources of job stress (role ambiguity) and job stress. e) To determine the significant relationship between sources of job stress (role conflict) and job stress.

"Linking Pin" Between Role Stressors and Job Stress
Table 1 presents a brief explanation of past studies showing the relationship between job stressors and job stress to strengthen the evidence conceptually:  (10) , there was a significant relationship between job stressors and stress amongst teachers at secondary schools in Perak, Malaysia. From this study, the four elements of job stress indicated in this study using hierarchical multiple regression analysis namely role work overload, work hour, family conflicts, financial factors, and workplace location. There is a significant impact between job stressors including role work overload, work hour and family conflict with stress using the regression analysis of the study. However, there is no significant impact for job stressor financial factors and workplace location with the stress.

Role Insufficiency
From the research of Osipow (14) the degree to which a person's training, education, and experience, and skills are appropriate to their work can define the role insufficiency. From the previous study Choobineh et al. (3) the results stated that there is a negative relationship between role insufficiency and productivity. Productivity will have decreased when the role insufficiency increased. In this study, insufficiency was detected as one factor that contributing the job stress other than shift working and role ambiguity. In the study by Wu et al. (8) insufficiency define as measures the extent of a poor fit between the employee's skill and their job. Depression is the effect of the role insufficiency that may lead to increases in employee absenteeism and reduces the organization's productivity.

Role Ambiguity
Role ambiguity means when the situations work responsibility requirements which not clear or lack of information. Sometimes, Role ambiguity exists when the subordinates have unclear respond or instructions from others about the performance and one's responsibilities Ahmady (1). In the Jordanians, role ambiguity was the most potent cause of both medium and high-level stress Barhem (2). The major causes for the Malaysian employees were role overload qualitative for medium-level stress and role ambiguity for high-level stress Barhem (2). From the findings study of Yunus (9), by using hierarchical multiple regression analysis indicated the four dimensions of job stress, namely role ambiguity, role overload, role insufficiency, and role boundary have significant relationships and influence on psychological well-being. The highest mean score for role ambiguity is 3.96 among all dimensions of job stress

Role Conflict
Trubitsyn et al. (7) found in his study that factor unsatisfactory working conditions, level of labour motivation, information misstatements, incompatibility of employees due to their individual personality, unprofessional or stress-competence of both managers and officials, socio demographic differences the cause of role conflict in the customs authority. They also suggest that Continuity of the conflict management is important task to bring the effectiveness of the work of customs official. The researchers Settles et al. (6) in their study found that role conflict occur when the individual face many different and contradictory job task in the same time, do the task that he/she do not desire to do especially when the role requirements are irreconcilable. The serious situation will make the role requirements more difficulty because of commitment to the role requirements. Based on the above discussions, statement of hypothesis is as follow: a) H1a: There is a significant effect relationship between role work overload with job stress. b) H1b: There is a significant effect relationship between role insufficiency with job stress. c) H1c: There is a significant effect relationship between role ambiguity with job stress. d) H1d: There is a significant effect relationship between role conflict with job stress.

Method
SEM analysis or Structural Equation Modelling is one of the testing techniques used in the study to answer the research objectives. This technique is suitable for testing the causal relationship between the variables involved in the study of quantitative research Kock (11) Through discussions of previous studies, it was found that the theory of the study is still in exploratory stage, hence PLS SEM technique is most suitable to be used Hair,et.al.(12). "Cluster sampling" technique was used in the study involving a sample of 325 people. Whereas, the sample was left with just as many as 194 people after the validity and reliability process was carried out. The unit of analysis is the study employees of Royal Malaysia Customs Department in Johor.

Result and Discussion
Based on Table 1, SEM analysis results show that all the job stressors have significant effect (value P ≤ 0.05) to job stress. The job stressors are a role work overload, role insufficiency, role ambiguity and role conflict. Meanwhile, it was found in this research that stress level by factor of role ambiguity is the most dominant to influence job stress in Royal Malaysian Customs Department Johor. It was concluding that the four job stressors have significant relationship with job stress in RMCD Johor. The findings are in line with the previous study from Yunus Jasmani et al. (10), using regression analysis, there is a significant impact between job stressors including role work overload and family conflict with the stress. This job stressor has significant impact to the occupational stress amongst teacher at secondary schools in Perak, Malaysia.
Otherwise, the findings of this study is consistent with researchers Ahmady (1) when the main sources of the stress amongst faculty members in medical school in Iranian is role overload every day, inadequate resources, role isolation, role expectation conflict from colleague and superiors and inter-role distance. shows findings that there is significant relationship between role insufficiency (p-value =0.000) and job stress since the p value is less than 0.05. Therefore, this finding is not line with previous study from Choobineh et al. (3) that demonstrated result there have significant negative relationship between role insufficiency and productivity even they detected role insufficiency as one of the factors which contributing the job stress after the sources shift working and role ambiguity. When the insufficiency increased, the level of productivity in the organization will decrease. Halkos (4) also reveal that job satisfaction and productivity individual will be reduced when the stress increased. Finding from study stated that role insufficiency is one of job stressors in the RMCD Johor. The present finding consistent with study from Yunus (9) that shows that there are significant and positive relationship between role insufficiency with physiological wellbeing other than role ambiguity, boundary and role overload The result found a significant relationship between role ambiguity and job stress. It will the same findings with study by Barhem (2) that found in Jordan, role ambiguity was the most potent cause of both medium and high-level stress. The major causes for the Malaysian employees were role overload qualitative for medium-level stress and role ambiguity for highlevel stress. Findings of the relationship between role conflict and job stress is a there is a significant relationship between role conflict and job stress. Refer Table 1, the p-value for this is p<0.0004 which p<0.05. The findings of this research are consistent with the previous study Chandraiah (5) that found for those who experienced job stress due to play more roles amongst them will cause a factor conflict. Same with a study from the previous study Zapf et al. (15) they found that some role interpersonal conflict such as bullying, mobbing, and sexual harassment and role ambiguity is role stressors.

Conclusion
In conclusion, the relevant factors that influence job stress among Royal Malaysian Customs Johor in this research are defined. The factors are role work overload, role insufficiency, role ambiguity, and role conflict. The most influential factor to contribute to job stress in RMCD Johor is role ambiguity. In terms of the total value of the variance contributed by the four factors influence job stress is 0.486 (48.6 percent) while the other 51.4 percent is influenced by other factors that have yet to be identified. Hopefully, the research would trigger an interest to all relevant parties related to Royal Malaysian Customs Department to research further research questions those related stress management and organizational behaviour to ensure the employees of the second biggest tax administration in Malaysia wellbeing who contributed significantly to the nation's development and economic.

Contribution
The study has contributed, in measuring of job stressors using Person-Environment (P-E) Fit Model found that the amount of stress of someone will be determined through the fit of a person and the environment. The demands and resources of the environment may not or may fit with the abilities of employees, organizations objective and target, which is a central proposition of the theory. A different type of fit will influence their task to complete the jobs. The research will indirectly contribute raise up the statistic of total publication and articles in the field of job stress and study about the relationship source of work stress among government servants in Malaysia especially the Royal Malaysian Customs Department. Before, the research about that field is not very much evidenced in Malaysia especially in Web of Science databases.
In the contextual contribution, RMCD need to do well to take practical measures from this study. In the organization, they need to improve their communication method and channel to minimize role ambiguity. Specific guidelines must be prepared for any task or job to be performed to ensure all the employees their roles and responsibilities. One way to prevent role conflict is skill training. Qualified identified applicants should attend the training through selection criteria and those who flexible enough and able to cope role overload efficiently.
Otherwise, stress management should be developing to assist the employees to provide them the necessary knowledge to manage and coping their ability against stress. Researchers strongly recommended to suggest RMCD build job classification systems to provide employees adapt easily with different job and next, they able to do a variety of task with effectively and efficiently. At the same time, role workload and conflict can be avoiding. As the important backbone to Malaysia nation's economic, motivation system and social responsibility are needed to RMCD to motivate booster all the staff to enhance their performance. High motivation will lead to high attitude and morale and greater productivity as a public government servant.