隨著資訊科技的持續發展,智慧型行動裝置功能日益強大,各式App應運而生,本研究主要針對使用者對於稅務機關的App使用態度及使用意願之影響因素進行探討,以科技接受模式為理論觀點,並納入信任、推廣策略及關係慣性等變數進行相關探討及驗證。 本研究共回收182份紙本問卷及72份網路問卷,扣除10份紙本無效樣本,有效樣本計244份。並以SPSS統計軟體進行敘述性統計分析、因素分析、信度效度分析及迴歸分析來針對研究假設進行驗證。 實證分析結果顯示:(1)線上稅務申辦行動應用程式App之認知有用性對使用態度有正向顯著之影響。(2)認知易用性對使用態度有正向顯著之影響。(3)信任對使用態度有正向顯著之影響。(4)推廣策略對使用態度有正向顯著之影響。(5)關係慣性對使用意願有負向顯著之影響。另外,(6)線上稅務申辦行動應用程式App的使用態度對於使用意願亦有正向顯著之影響。
With the continued development of information technology, smart mobile devices become more powerful. All kinds of application was emerged, this study focused on the user’s attitude and intention to use tax mobile application also explore the influence factors. This research is bases on the Technology Acceptance Model, also adding factors such as trust, promotion and inertia related variables to investigate and verification. A total of 182 received paper questionnaires and 72 internet questionnaires, there were 244 effective questionnaires in this study. Descriptive statistical analysis, factor analysis, reliability and validity analysis, and regression analysis are applied to examine the hypothesis. After the empirical research, the major findings as follows:(1)Perceived usefulness of using tax mobile application has a significantly positive impact on the attitude toward use.(2) Perceived ease of use has a significantly positive impact on the attitude toward use.(3) Trust has a significantly positive impact on the attitude toward use.(4) Promotion has a significantly positive impact on the attitude toward use.(5) Inertia has a significantly negative impact on the intention to use.(6)The attitude toward using tax mobile application has a significantly positive impact on the intention to use.