臺灣博碩士論文加值系統

隨著網際網路及資通訊之發展，服務的範圍已由面對面之實體服務擴展到網路上之虛擬服務，於實體服務時，服務提供者可從顧客行為或是態度中感受到其對於服務滿意與否，但透過網路提供服務時，服務提供者無法直接了解民眾對於該服務的滿意度。當民眾面對不滿意服務時，會產生很多種回應方式，抱怨行為即為回應方式的一種。
在過去，服務提供者認為民眾的抱怨只會帶來負面影響，因此盡量避免接收到民眾的抱怨訊息，但現今服務提供者思維已轉向「以客為尊」的概念，民眾的抱怨已經成為服務提供者的一項資源，其能夠從抱怨中發現民眾之期望並找尋未來服務改善的目標及方向。因此本研究透過影響抱怨意圖因素之研究，了解目前民眾對於電子化政府服務不願意反應不滿意感覺或積極地提出抱怨之原因，並且針對其不抱怨因素提出相關建議以提升民眾抱怨意願。
本研究透過兩階段質性訪談分析及一階段問卷量化研究分析，並將研究範圍鎖定於政府所提供之網路報稅服務。根據量化之研究，可瞭解到一般滿意度問卷僅能反應出民眾達成使用服務之目的，但無法表現出民眾於使用中的不滿情緒或所遇到困難，並且從訪談中亦歸納出民眾不願意向政府抱怨之主要因素為「尋求賠償困難度」以及「顧客疏離」，多數民眾認為其使用電子化政府服務，目的在於時間之節省及方便性，若是要向政府抱怨，還需花費更多時間及精力，除了抱怨本身之外，亦需瞭解該向哪個單位反應、如何反應等，並且超過八成民眾覺得即使向政府反應其服務缺失，政府也不會有所回應，所以選擇不向政府提出抱怨。
為提升民眾抱怨之意願，本研究針對其不願意抱怨之原因，提出聯絡管道、抱怨內容之公開性及詢問方式等三方面，訪談二十位具有使用網路報稅服務經驗之民眾，瞭解其對於向政府抱怨之想法，歸納出政府應提供更方便聯絡管道使民眾能夠抒發其心情，且除了目前的聯絡管道之外亦可增加線上客服人員，以滿足不同抱怨習慣之民眾，最後，政府能夠公開部分民眾建議並提供適當回應，以及在對的時間點向使用服務之民眾詢問對的問題，以上這些方式皆能夠使民眾更願意向政府提出抱怨。

With the development of Internet and ICT, the scale of service extends from face to face, the traditional service, to the online virtual service. In traditional one, service providers know how people feel by observing their expression or feeling their attitude between buying processes. But if people use service online, service providers can’t do that. When people encounter dissatisfied services, there are various types of response. Complaint behavior is one of which.
In the past, service providers thought complaint would impact them negatively, so they make an effort to avoid receiving people’s complaint. However, “customer-centered” concept is widely circulated nowadays. More and more service providers regard complaint mentioning by people as a resource because they can get what people’s expectation are and search for improving goal and direction in the future. As a result, this study found the reasons why people are willing to complain to e-government or not by the research of the factors of complaint intention. In the end of this study, there are some advices for government to strengthen people complaint intention.
There are two-stage qualitative sections and one-stage quantitative section in the study. We focus on tax electronic filing service. Based on the results, we recognized that the satisfaction survey only showed that people finish their tasks by using service, but it is not reveal people’s using difficulties or their dissatisfaction between service processes. Furthermore, the main factors influencing people’s complaint intention are difficulty of seeking complaining and customer alienation.
This study gives some suggestions to government to encourage people complain. Firstly, we propose providing more convenient complaint ways for people to access. Secondly, adding online customer service is a method to meet different people’s complaint habits. Moreover, setting Q&;A from previous people’s complaint and asking for people’s feedback at right time are good ways making people have more willingness to complaint to government.

目錄 四
圖目錄 七
表目錄 八
第1章 緒論 1
1.1 研究背景與動機 1
1.2 研究目的 2
第2章 文獻探討 4
2.1 綜所稅網路申報稅務服務 4
2.1.1 我國綜合所得稅簡介 5
2.1.2 網路申報稅務服務 6
2.2 電子化政府服務品質 11
2.2.1 衡量電子化服務品質 11
2.2.2 衡量電子化政府服務品質 13
2.2.3 衡量電子化政府稅務服務品質 14
2.3 抱怨意圖及行為 16
2.3.1 影響抱怨之因素 16
2.3.2 抱怨行為分類 20
2.3.3 不抱怨之因素 22
2.4 服務設計工具 24
2.4.1 顧客旅程地圖 25
第3章 研究方法與架構 29
3.1 研究方法與設計 29
3.1.1 個案研究法 29
3.1.2 深入訪談法 30
3.1.3 問卷調查研究 32
3.2 研究架構 33
第4章 研究分析 36
4.1 網路報稅使用之分析 36
4.1.1 初次使用網路報稅之操作過程 36
4.1.2 初次使用網路報稅之困難點 39
4.1.3 滿意度之比較 40
4.2 民眾不對政府服務抱怨之原因 42
4.2.1 對於政府服務之抱怨行為分類 42
4.2.2 網路報稅服務之重要性 43
4.2.3 過去對政府抱怨之經驗 44
4.2.4 其他影響不抱怨之因素 45
4.2.5 小結 46
4.3 提升民眾向政府抱怨意願 47
4.3.1 聯絡管道 47
4.3.2 抱怨內容之公開性 50
4.3.3 詢問方式 51
4.4 小結 54
第5章 結論與建議 56
5.1 研究結論 56
5.2 研究貢獻 57
5.3 研究限制 57
5.4 未來研究方向 58
參考文獻 59
附錄一、問卷─網路報稅服務之使用意願及滿意度 66
附錄二、問卷─民眾向政府抱怨之因素 67
附錄三、訪談問題─民眾向政府抱怨之因素 69
附錄四、訪談問題─提升民眾向政府回饋之意願 70

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