不同涉入程度與地理區域下服務品質對知覺風險影響之研究－以台北縣政府稅捐稽徵處為例

The Influence of Service Quality on Perceived Risk under Different Involvement and Geographic Region: An Example of Revenue Service Office of Taipei County

林隆儀(Long-Yi Lin) ； 王繼福(Juh-Fure Wang)

《行銷評論》 3卷3期 (2006/09) Pp. 251-278

https://doi.org/10.29931/MR.200609.0001

摘要

本研究以台北縣政府稅捐稽徵處為例，探討在不同涉入程度與地理區域之下稅捐稽徵處所提供的服務品質對納稅人知覺風險的影響。採取便利抽樣法進行問卷調查，以前往台北縣政府稅捐稽徵處所轄八個總分處洽辦稅務之民眾為訪問對象，共發出問卷450份，回收420份，問卷回收率為93.33%。先利用Cronbach'sα係數檢視問卷信度，利用因素分析檢測效度，其次利用簡單迴歸分析驗證本研究的假說。研究結果發現(1)稅捐稽徵處服務品質提升，納稅人知覺風險會顯著降低；(2)納稅人涉入程度的高低在服務品質對知覺風險的影響中有顯著的干擾效果；(3)地理區域在服務品質對知覺風險的影響中有顯著的干擾效果。

關鍵字

服務品質 ； 知覺風險 ； 涉入程度 ； 地理區域

並列摘要

This research take Revenue Service Office of Taipei County as an example, explore the influence of service quality provided by the revenue service office on perceived risk of the taxpayer under different involvement and geographic region. Using convenient sampling methods, asks the people who come to the revenue service office as the target. The 450 questionnaires were distributed and 420 effective samples were collected, the return rate was 93.33%. First we use Cronbach's α coefficients to test questionnaires reliability and use factor analysis to test validity, secondly in order to test hypothesis, regression analysis was used. The main findings are as follow: (1) The service quality increased in the revenue service office, the decreased perceived risk of taxpayers would obviously. (2) During the influence of service quality in revenue service office on perceived risk, taxpayers' involvement level will have significant moderating effect. (3) During the influence of service quality in revenue service office on perceived risk, geographic region will have significant moderating effect.

並列關鍵字

Service Quality ； Perceived Risk ； Involvement ； Geographic Region

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