以品質管理觀點探討網路報稅系統之使用滿意度

A Study on Exploring Customer Satisfaction of Using Internet Tax Filing System from the Prospective of Quality Management

陳慶文(Ching-Wen Chen) ； 黃照貴(Echo Huang) ； 侯憲昇(Hsien-Sheng Hou)

《品質學報》 16卷3期 (2009/06) Pp. 195-211

摘要

Delone and Mclean於2003年增列服務品質構面，進一步修正1992的原始資訊系統成功模型。今本文即針對這三個品質構面，「資訊品質」、「系統品質」、及「服務品質」等三個品質構面，來檢測報稅者的使用滿意度。透過高階因素分析(higher order factor analysis)進行解構三個品質構面，提出更準確的因素來解釋使用滿意度。透過結構方程模式分析，檢視確認這些高階因素的解釋力。研究結果顯示，研究模型使用者滿意度變異數解釋力R2值爲68%。透過高階因素解構出之七個因素爲：(1)資訊品質之初階因素爲「正確性」與「相關性」；(2)系統品質包含「互動性」、「導覽性」、及「易用性」等三初階因素；(3)服務品質可以透過「可靠性」與「反應性」等兩初階因素因素來衡量。文末也針對此七個初階因素提出，政府稅務部門日後改進網路報稅系統之品質提昇建議，希冀可以提昇報稅者的使用滿意度與使用率。

關鍵字

網路報稅系統 ； 資訊品質 ； 系統品質 ； 服務品質 ； 使用者滿意度

並列摘要

Base on their original information system success model (D&M IS success model) in 1992, DeLone and McLeanpublished an updated D&M model with added service quality, and this time information quality, system quality andservice quality are modeled as the major antecedents of satisfaction. In this study, we take a step further to decomposethe three quality constructs of IS success using higher order factor analysis, and to analyze the quality factors, whichare under the three quality constructs, in more details. To explore and analyze these quality factors, the Internet taxfiling system for individual income tax is chosen as an empirical system in this study, since a primary source ofrevenue for governments is taxation. The technique of structural equation modeling is employed for structureconfirmation. The results show that 68% of the variance in the study can be explained by the proposed model. Inaddition, the three quality constructs (information quality, system quality and service quality) can be furtherdecomposed into seven sub-constructs. The results of the study also showed that (1) accuracy and relevancy are thefirst order factors for the second order factor of the information quality; (2) interaction, navigation, and ease of use arethe first order factors for the second order factor of the system quality; and (3) reliability and responsiveness are thefirst order factors for the second order factor of the service quality. The results can be used for further study concerningthe IS user satisfaction and IS success. The managerial implications are proposed in the final section.

並列關鍵字

internet tax filing system ； information quality ； system quality ； service quality ； user satisfaction

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