確認因子對於納稅義務人持續使用網路報稅之影響

Abstract

我國政府近年來致力於打造數位台灣，積極推動並落實電子化政府，個人綜合所得稅網路結算申報即是其中一項便民服務措施。所以網路申報的人數比例是否逐年穩定增加，便成爲國稅局e化之重要指標。因此本研究針對使用人數持續增加的議題進行探討，透過期望確認理論來建構理論模式，加入網路申報的品質確認因子進行分析。本文透過不同資料收集方法來取得具有代表性之樣本，以結構方程模式(SEM)爲分析方法，檢定整個研究模式之配適度與各構面間之關係。根據資料分析結果發現，網路報稅系統的資訊、系統與服務三方面的品質績效確認程度高低，會(1)顯著正向影響網路報稅人對於網路報稅系統有用性的認同度高低；(2)亦會顯著正向影響網路申報人對於網路申報滿意度高低；(3)進而透過滿意度間接正向影響每年持續採用網路申報之意願。文末針對研究結果提出學術上以及實務上之管理意涵。

Taiwan government pays highly attention on digitalization, one of the most representatives is online tax filing which provides personal income taxpayers to use during tax filing season annually. Therefore, the number of online tax filing population is on of the most indicators of e-government satisfaction and acceptance. This paper uses expectation confirmation theory with decomposing quality factors to analyze the determinants affecting the growth of e-tax filing population. The multiple data collection channels were conducted to collect representative sample. The structure equation model was used to examine the fitness and relationships between expectation, confirmation, satisfaction and continuance. Our findings show that confirmation of system, service and information quality positively affect perceived usefulness and satisfaction. Furthermore, quality confirmation mediated by satisfaction positively affecting continuance intention. Implications were proposed in the final section.