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研究生:林惠芳
研究生(外文):Lin, Hui-Fang
論文名稱:影響民眾持續使用網路報稅意願之關鍵因素
論文名稱(外文):The Key Factors Influencing the Intention of Continuous Using e-Tax Filing
指導教授:黃興進黃興進引用關係
指導教授(外文):Hwang, Hsin-Ginn
學位類別:碩士
校院名稱:國立交通大學
系所名稱:管理學院資訊管理學程
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:2014
畢業學年度:102
語文別:中文
論文頁數:108
中文關鍵詞:網路報稅持續使用意圖滿意度綜合所得稅
外文關鍵詞:e-Tax FilingContinuance IntentionSatisfactionIndividual Income Tax
相關次數:
  • 被引用被引用:9
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  • 下載下載:55
  • 收藏至我的研究室書目清單書目收藏:0
在過去的十餘年來,推行電子化政府是臺灣的一個主要的施政目標。其中一個明顯的作為便是開發了網路報稅系統讓民眾可以透過電子化系統來申報個人的綜合所得稅。網路報稅系統不僅讓民眾方便使用,也提高了政府的服務品質,減少民眾收集個人所得資料的成本。而評估網路報稅系統的成功與否,其中一個重要的因素便是要確保民眾能夠持續使用該系統,因此,了解影響個人使用網路報稅系統申報個人所得稅意圖的關鍵因素是很重要的。
本研究是利用期望確認理論之資訊系統持續使用模型為基礎來探討影響民眾持續使用網路報稅系統的關鍵因素,經由文獻的探討後提出最初的研究架構及其相關的變數作為研究之基礎,經過2次的專家會議討論後,確定了本研究之研究架構與量測問卷。本研究有五個構面:1.易用性確認 2.安全性確認3.認知有用性4.滿意度5.持續使用意圖。本研究之問卷共有25個題項,邀請40位具有網路報稅經驗者進行前測,由前測結果得知此問卷符合本研究之目的。
本研究採用問卷調查法,透過網路問卷收集資料,共有288人填答,得有效問卷 252份,有效問卷率達87.5%。以 PLS來檢定所有的研究假設及量測模式之信度與效度。研究結果分述如下:1.民眾的「滿意度」與「認知有用性」均顯著影響民眾持續使用網路報稅之意願;2.民眾的「易用性確認」會正向影響民眾對網路報稅系統的「認知有用性」及「滿意度」;3. 民眾的「安全性確認」會正向影響民眾對網路報稅系統的「滿意度」,但民眾的「安全性的確認」與「認知有用性」並無顯著的相關。
E-Government is one of the major goals for Taiwan administration to achieve for the past decade. One of the significant moves is to develop e-tax filing system for individuals to file their personal income tax. The e-tax filing system is not only convenient for individuals to use, but also it can improve quality of services for public and reduce the costs of collecting personal income tax. One of the important factors to evaluate the success of e-tax filing system is to ensure individuals to continue use this system. Thus, it is important to understand the critical factors affecting individuals’ intention to use e-tax system.
The purpose of this thesis is to investigate critical factors affecting the continue use of e-tax filing system based on the modified expectation-confirmation theory. A comprehensive literature review was conducted. An initial research framework and related variables were proposed as a discussion basis for an expert panel. Two rounds of expert panels was hold. A research framework and a copy of questionnaire were proposed. There are five dimensions of this framework. They are: 1) ease of use confirmation; 2) security confirmation; 3) perceived usefulness; 4) satisfaction; 5) continuance Intention. This questionnaire is composed of a total of 25 items. A pilot study was conducted to validate this questionnaire. A total of 40 subjects were asked to participate in this pilot study. The result of this pilot study indicated that this copy of questionnaire is suitable for the purpose of this thesis.
A survey methodology was utilized for this thesis. Data was collected via on-line questionnaire, and a total of 288 copies of questionnaire was collected. A total of 252 copies of questionnaire was valid and valid rate is 87.5%. PLS was used to test all hypotheses as well as reliability and validity. The results of this study indicate as follows: 1) both perceived useful the factor and satisfaction factor affect the individuals’ intention to continue use the e-tax filing system; 2) ease of use confirmation factor has positive effects on both perceived usefulness and satisfaction factors; 3) security confirmation has positive effect on satisfaction factor, but there is no significant relationship between security confirmation and perceived usefulness.
摘要 i
Abstract ii
誌謝 iv
目錄 v
圖目錄 viii
表目錄 ix
一、緒論 1
1.1 研究背景與動機 1
1.2 研究目的 4
1.3 研究範圍與對象 5
1.4 研究流程 6
二、文獻探討 8
2.1 我國電子化政府的發展 8
2.2 綜合所得稅及其各種申報方式簡介 9
2.2.1 綜合所得稅簡介 9
2.2.2 人工書寫申報方式 16
2.2.3 二維條碼申報方式 18
2.2.4 網路申報方式 19
2.2.5 稅額試算申報方式 23
2.2.6 我國所得稅網路報稅服務資訊安全機制 24
2.2.7 各式綜合所得稅申報方式之比較分析 26
2.3 科技接受相關行為理論 29
2.3.1 理性行為理論 (Theory of Reasoned Action,TRA) 29
2.3.2 科技接受模型 (Technology Acceptance Model,TAM) 29
2.4 期望確認理論之資訊系統的持續使用模型 31
2.4.1 認知有用性 (Perceived usefulness) 32
2.4.2 滿意度 (Satisfaction) 33
2.4.3 確認 (Confirmation) 33
2.4.4 IS持續使用意圖(IS Continuance Intention) 34
2.5 易用性(ease of use) 34
2.6 便利性(Convenience) 35
2.7 安全性(Security) 35
2.8 信任(Turst) 36
2.9 小結 38
三、研究方法與架構 39
3.1 研究架構與研究假設 39
3.1.1 研究架構 39
3.1.2 研究假設 40
3.2 研究變數之操作型定義與衡量 43
3.3 問卷設計與發展 44
3.4 專家會議與問卷前測 46
3.4.1 本研究之專家會議 47
3.4.2 問卷前測 50
3.5 問卷發放與回收 51
3.6 資料分析方法與工具 52
3.6.1 敘述性統計分析 53
3.6.2 量測模式之信度與效度檢定 53
3.6.3 結構模式之模型關係假設檢定分析 54
四、資料分析與結果 55
4.1 敘述性統計分析 55
4.2 因素分析與信度檢定 58
4.3 量測模式分析 61
4.4 結構模式分析 65
4.4.1 檢定模型衡量路徑係數 66
4.4.2 模型解釋力 68
4.4.3 總效果 68
4.4.4 適配度 70
4.4.5 研究假說之檢定與分析 70
五、結論與建議 72
5.1 結論 72
5.2 受試者回饋之意見 74
5.3 建議 75
5.4 研究貢獻 76
5.4.1 學術面 76
5.4.2 實務面 76
5.5 研究限制與未來研究方向 77
5.5.1 研究限制 77
5.5.2 未來研究方向建議 77
六、參考文獻 78
6.1 中文部分 78
6.2 英文部分 79
附錄一 專家效度問卷調查 84
附錄三 第二次前測問卷 100
附錄四 正式問卷 104
中文部分
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14.林淑瓊、溫家政、陳洪梅、余英平(2011年12月),影響網路銀行持續使用因素研究,資訊時代與健康生活,第十七屆資訊管理暨實務研討會,嘉南藥理科技大學。
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英文部分
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