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研究生:李世雄
研究生(外文):Shih-Hsiung Lee
論文名稱:影響納稅義務人採用自然人憑證報稅之因素
論文名稱(外文):The Factors which Affect the Tax Payers from Using the Citizen Digital Certificate
指導教授:張俊陽張俊陽引用關係
指導教授(外文):Chun-Yang Chang
學位類別:碩士
校院名稱:國立高雄應用科技大學
系所名稱:資訊管理研究所碩士班
學門:電算機學門
學類:電算機一般學類
論文種類:學術論文
論文出版年:2007
畢業學年度:95
語文別:中文
論文頁數:87
中文關鍵詞:自然人憑證計畫行為理論科技接受模式創新擴散理論關鍵多數
外文關鍵詞:Citizen Digital CertificateTPBTAMIDTCritical Mass
相關次數:
  • 被引用被引用:8
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  • 評分評分:
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:6
自然人憑證具有網路身份辨識功能,可以利用Internet確認使用者身份,具有資料傳輸安全、完整與便利性之優點,各國推動電子化政府可藉此提供多項網路申辦資訊服務。雖然自然人憑證具有許多優點,然而使用的狀況並非十分普及。本研究以自然人憑證報稅為例,探討影響納稅義務人採用自然人憑證報稅之因素,以作為提升政府部門行政效率及簡政便民資訊應用服務之參考。本研究以計畫行為理論為理論基礎,納入關鍵多數、科技接受模式與創新擴散理論的觀點,提出本研究之理論架構,以問卷方式進行實證研究。研究結果顯示,直接影響納稅義務人採用自然人憑證報稅之行為意圖有「態度」、「主觀規範」、「認知行為控制」與「認知關鍵多數」四大構面因素,而「相對優勢」、「相容性」等二個變數則會透過「態度」間接影響行為意圖。
Citizen Digital Certificate (CDC) contains the ability to recognize the identities of the websites. It can also be used alone with the internet to confirm the online user identities. It offers a safe, complete, and convenient way to transfer information via online. For those countries that are in the process of transforming into e-government should start offering the options of online information registry service. Even though CDC still holds solid advantages, it has not been put to its full generalized usage. This research is based on the actuality of CDC as an example, to inquire the reasons which affect the tax payers using CDC when filing the proper taxations. By doing this, it will conduct a higher efficiency in the different departments of government administrations and also modify all the government related procedures into easier access. This research uses the TPB as the theory foundation and subsumes the Critical Mass, TAM and IDT, then address the theory structure of this research by using questionnaire and to perform real life studies. The conclusion of the research shows that attitude, subjective norm, perceived behavioral control and perceived critical mass are the four main reasons that lead into the direction relation of affecting the tax payers’ behavioral intention of using the CDC. Relative advantage and compatibility are the two independent variables which would affect the behavioral intention indirectly.
中文摘要---------------------------i
英文摘要---------------------------ii
誌謝-------------------------------iii
目錄-------------------------------iv
表目錄-----------------------------vi
圖目錄-----------------------------vii
一、緒論----------------------------1
1.1 研究背景------------------------1
1.2 研究動機------------------------2
1.3 研究目的------------------------5
1.4 研究流程------------------------5
二、文獻探討------------------------7
2.1 自然人憑證----------------------7
2.1.1 自然人憑證的定義---------------7
2.1.2 自然人憑證推動發展概況---------9
2.2 納稅義務人以自然人憑證報稅--------9
2.3 計畫行為理論--------------------10
2.4 科技接受模型--------------------13
2.5 創新擴散理論--------------------16
2.6 關鍵多數理論--------------------20
2.7 國內外針對行為意圖相關實證研究彙總-21
2.8 研究架構------------------------32
三、研究方法-------------------------34
3.1 研究假說------------------------34
3.1.1 影響行為意圖的假說推論----------34
3.1.2 影響態度的假說推論-------------35
3.2 變數定義與操作化-----------------37
3.3 資料分析方法--------------------42
四、資料分析------------------------45
4.1 樣本敘述統計量------------------45
4.2 內容效度與表面效度分析-----------47
4.3 因素構面效度分析----------------48
4.4 信度分析-----------------------51
4.5 假說檢定-----------------------52
4.5.1 行為意圖因素模型假說檢定-------52
4.5.2 態度因素模型假說檢定-----------53
五、研究結果與建議------------------57
5.1 研究結果-----------------------57
5.2 綜合討論-----------------------59
5.3 研究限制-----------------------60
5.4 未來研究方向--------------------61
參考文獻---------------------------64
附錄 問卷--------------------------72
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1. 林嘉誠,2003,“電子化政府的網路服務與文化”,國家政策季刊,2卷,1期,頁1-28,3月。
2. 周致中、吳英隆、陳中良,2005,“網路報稅資訊科技接受模式之實證研究”,航空技術學院學報,4卷,1期,頁287-297,8月。
3. 周家慧、張善斌、范垂仁、顧為元,2004,“綜合所得稅網絡結算申報系統的接受度之研究”,電子商務研究,2卷,4期,頁359-380。
4. 李仲彬,2006,“電子化政府的公民使用行為:數位資訊能力與資訊素養之影響分析”,資訊社會研究,11期,頁177-218,7月。
5. 吳盛、林東清,2007,“以計劃行為理論探討資訊人員的知識分享行為”,資訊管理學報,14卷,2期,頁75-110,4月。
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