影響納稅義務人網路報稅行爲意圖之研究

The Study of the Influence on Taxpayers Behavioral Intention Use Online Tax-Filing System

楊台寧(Tai-Ning Yang) ； 張書豪(Shu-Hao Chang) ； 蕭煥龍(Huan-Lung Hsiao)

《顧客滿意學刊》 7卷2期 (2011/09) Pp. 161-188

https://doi.org/10.30066/JCS.201109.0002

摘要

如何讓使用者願意採納新的服務系統是網路服務提供者主要的焦點，本研究以科技接受模式爲基礎，並結合創新擴散模式－相容性、以及信任、知覺風險與安全性等網路交易成本的知覺，檢測在網路報稅系統中，相容性、信任、知覺風險、安全性、知覺易用性、知覺有用性對使用者態度與行爲意圖之影響力。經由798位納稅義務人並採用結構方程模式進行驗證，得知相容性、信任、知覺風險與安全性等外生變數，會透過知覺易用性、知覺有用性與使用者態度影響行爲意圖，且其中以知覺風險的影響力最高，其次爲知覺易用性。本研究試圖發展納稅義務人網路報稅行爲意圖模式，以提供實務上之建議。

關鍵字

科技接受模式 ； 創新擴散理論 ； 信任 ； 知覺風險 ； 安全性

並列摘要

Internet service providers primarily focus on how to improve users willing to adopt new system. The study is based on technology acceptance model and integrates innovation diffusion model-compatibility and trust, perceived risk, security etc., which is the perceived internet transaction cost. The research studies the influence of compatibility, trust, perceived risk, security, perceived ease of use and perceived usefulness on user attitude and behavioral intention. This study investigates 798 taxpayers and adopts Structural Equation Modeling (SEM) to test proposed model. The results indicate that external variables-compatibility, trust, perceived risk and security will affect behavioral intention through perceived ease of use, perceived usefulness and user attitude. Besides, perceived risk has the most significant total effect on behavioral intention, and the second most significant factor is perceived ease of use. This study attempts to find out the influence on taxpayers behavioral intention use online tax-filing system to provide some practical suggestions.

並列關鍵字

Technology Acceptance Model ； Innovation Diffusion Model ； Trust ； Perceived Risk ； Security

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