影響民眾持續使用網路報稅意願之關鍵因素

Abstract

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.