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研究生:羅佩甄
研究生(外文):Roppe Jenice M.Jubilado
論文名稱:Investigating the Success Factors in Confirmatory and Exploratory-Oriented Online Tax Filing in the Philippines
論文名稱(外文):Investigating the Success Factors in Confirmatory and Exploratory-Oriented Online Tax Filing in the Philippines
指導教授:陳正忠陳正忠引用關係
指導教授(外文):Jeng Chung (Victor) Chen
學位類別:碩士
校院名稱:國立成功大學
系所名稱:國際經營管理研究所碩士班
學門:商業及管理學門
學類:其他商業及管理學類
論文種類:學術論文
論文出版年:2012
畢業學年度:100
語文別:英文
論文頁數:109
外文關鍵詞:Electronic filing and payment systemeFPSE-government websiteTrust in governmentTrust in technologyPrior experience on offline government servicesComputer literacyPolicy and structure
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In the perspective of current users’ of online tax filing system in the Philippines, trust in technology highly affects currents users of eFPS’ trust in e-government website. Current users of eFPS prior experience on offline government services directly affect trust in e-government website. Meanwhile, the system quality of eFPS was not perceived useful and satisfactory by the current users and similarly, service quality was not perceived to be satisfactory by current users. Overall, current users still perceived eFPS as useful, satisfactory and beneficial to use. In the perspective of potential users’ online tax filing system in the Philippines, change in structure affects potential user’s trust in e-government website and changes in the policy and changes in structure were significant because policies must be consistent with the structure. The type of user of the system affects the results of the study for potential users of eFPS. Computer literacy did not moderate the relationship of information, system, service quality and expected usefulness because of the respondents’ high computer literacy level. System quality and expected usefulness, service quality and expected satisfaction and expected usefulness and expected benefits because they have not experienced using eFPS.
ABSTRACT I
ACKNOWLEDGEMENTS II
TABLE OF CONTENTS III
LIST OF TABLES VII
LIST OF FIGURES IX
CHAPTER ONE INTRODUCTION 1
1.1 Research Background. 1
1.1.1 Online Tax Filing in the Philippines. 3
1.2 Research Gap. 5
1.3 Research Objectives. 6
1.4 Research Structure. 7
CHAPTER TWO LITERATURE REVIEW 8
2.1 E-Government. 8
2.1.1 Barriers to the Success of E-Government. 11
2.1.2 E-Government in the Philippines. 12
2.2 DeLone and McLean IS Success Model. 13
2.3 Trust on E-Government Website and Antecedents. 15
2.3.1 Trust in Government. 18
2.3.2 Trust in Technology. 19
2.4 Quality Antecedents. 20
2.4.1 Information Quality. 21
2.4.2 System Quality. 21
2.4.3 Service Quality. 21
2.5 Perceived Usefulness. 22
2.6 User Satisfaction. 23
2.7 Perceived Net Benefits. 24
2.8 Relationships among Variables. 25
2.8.1 Trust in Government and Trust in E-government Web Site. 25
2.8.2 Prior Experience on Offline Government Services as a Moderating Variable. 26
2.8.3 Trust in Technology and Trust in E-government Web Site. 27
2.8.4 Trust in E-Government Website and Information Quality. 27
2.8.5 Trust in E-Government Website and System Quality. 28
2.8.6 Trust in E-Government Website and Service Quality. 29
2.8.7 Information Quality and Perceived Usefulness. 29
2.8.8. System Quality and Perceived Usefulness. 29
2.8.9 Service Quality and Perceived Usefulness. 30
2.8.10 Information Quality and User Satisfaction. 30
2.8.11 System Quality and User Satisfaction. 31
2.8.12 Service Quality and User Satisfaction. 32
2.8.13 Perceived Usefulness and User Satisfaction. 33
2.8.14 Perceived Usefulness and Perceived Net Benefits. 33
2.8.15 User Satisfaction and Perceived Net Benefits. 34
CHAPTER THREE RESEARCH DESIGN AND METHODOLOGY 36
3.1 Research Framework for Confirmatory Model. 36
3.1.1 Measurement Items for Variables of the Confirmatory Model. 37
3.2 Data Collection Technique for Confirmatory Model. 43
3.3 Data Analysis Procedure for Confirmatory Model. 43
3.4 Conceptualization of the Exploratory Model. 44
3.5 Data Collection Technique for Exploratory Model. 44
3.5.1 Data Collection by Interviews. 45
3.6 Data Analysis Procedure for Exploratory Model. 46
3.6.1 Data Analysis Procedure for Interviews. 46
3.6.2 Data Analysis Procedure for Exploratory Model Survey. 47
CHAPTER FOUR RESULTS AND FINDINGS 48
4.1 Quantitative Data Results and Analysis for Confirmatory Model. 48
4.1.1 Descriptive Analysis for Confirmatory Model. 48
4.1.2 Measurement Results of Relevant Research Variables for Confirmatory Model. 49
4.2 PLS Approach: Validity and Reliability Test of the Measurement Variables for Confirmatory Model. 52
4.2.1 Reliability, Convergent and Discriminant Validity Test for Confirmatory Model. 52
4.3 PLS Approach: Assessment of Structural Model for Confirmatory Model 56
4.3.1 Model Analysis for Confirmatory Model. 56
4.3.2 Hypotheses Results for Confirmatory Model. 57
4.4 Qualitative Data Results and Findings for Exploratory Research. 59
4.4.1 Qualitative Data Results and Findings from Interviews. 59
4.4.2 Open Coding Results. 59
4.4.3 Axial Coding Results. 68
4.5 Proposed Research Framework for Exploratory Model. 71
4.6 Survey Question Formulation and Collection for Exploratory Model. 72
4.7 Quantitative Results and Analysis for Exploratory Model. 74
4.7.1 Descriptive Analysis for Exploratory Model. 74
4.7.2 Measurement Results of Relevant Research Variables for Exploratory Model. 75
4.8 PLS Approach: Validity and Reliability Test of the Measurement Variables for Exploratory Model. 77
4.8.1 Reliability, Convergent and Discriminant Validity Test for Exploratory Model. 77
4.9 PLS Approach: Assessment of Structural Model for Exploratory Model 80
4.9.1 Model Analysis for Exploratory Model. 80
4.9.2 Hypotheses Results for Exploratory Model. 81
CHAPTER FIVE CONCLUSIONS AND RECOMMENDATIONS 83
5.1 Conclusions for Confirmatory Model. 83
5.2 Comparison of Results between Confirmatory and Exploratory Model. 86
5.3 Theoretical Implications. 88
5.4 Practical Implications. 91
5.5 Limitations and Recommendations. 91
REFERENCES 93
APPENDIX 99
A. Survey Questionnaire for Confirmatory Model. 99
B. Survey Questionnaire for Exploratory Model. 106
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