納稅義務人對於地方稅網路申報作業系統之接受度評估－以科技接受模式為理論驗證觀點

Evaluation of the taxpayer to accept the operating system for the network of local tax declaration－The verification of Technology Acceptance Model

何蕙如(Hui-Ju Ho)

指導教授 ： 李國瑋

國立臺中科技大學/商學院/企業管理系碩士班/碩士(2015年)

摘要

當前各國先進國家均積極發展電子化政府，已從先前公共事務管理轉變為當前的公共創新服務，逐漸推向以發展公共價值創造為目標，而我國各地方稅捐稽徵機關也已逐漸轉換為以顧客服務為導向，致力以提升為民服務品質與效率，以滿足廣大納稅義務人之需求。為讓納稅義務人多用網路、少走馬路，減少往返稽徵機關時間，於是財政部規劃建置地方稅網路申報作業系統提供納稅義務人使用，方便在家或辦公處所即可申辦各項地方稅務，以提高為民服務之效率。
本研究以納稅義務人、稅務代理人及稅務人員作為研究對象，以問卷調查為研究方式，共發放300份問卷，有效回收樣本293份，有效回收率達97.67%。本研究並進一步藉由因素分析及迴歸分析針對研究假設進行驗證。經分析其研究結果，歸納如下：(1)相對優勢、系統品質、信任對地方稅網路申報作業系統之認知有用性有正向顯著的影響關係。(2)行動性、安全性及相容性對地方稅網路申報作業系統之認知易用性有正向顯著的影響關係。(3)認知有用性及認知易用性對使用者態度有正向顯著的影響關係。(4)使用態度對使用者意願有正向顯著的影響關係。本研究以評估納稅義務人、報稅代理人及稅務人員對地方稅網路申報作業系統之行為意圖模式，以提供實務上之參考與建議。

關鍵字

地方稅網路申報作業系統 ； 科技接受模式 ； 系統品質 ； 行動性 ； 相容性

並列摘要

Advanced countries now constructively develop e-government and have been transformed from former public utility management into current public innovation service which serves developing public value as a purpose.The local Revenue Service offices in every county in Taiwan is now converting to customer-service oriented and committing to the public service quality and efficiency in order to satisfy the massive need of taxpayers.In hope of enhancing the efficiency of public service and reducing the commute time to the revenue service offices for the public, Ministry of Finance have programmed to construct Online Local Tax Declaration System allowing taxpayers to declare all the local tax items at home or the office by utilizing the internet.
We took taxpayers, tax agents and tax inspectors as subjects and used questionnaires as our research methodology. We obtained 263 out of 300 questionnaires distributed, sustained 97.67 of return rate.In this study, collected data were analyzed using factor statistic, regression analysis to verify the hypothesis. The major findings are summarized as follows: (1) Comparative advantage, system quality, and trust have positive and distinct effects on the perceived usefulness of Online Local Tax Declaration System; (2) Actionability, safety, and compatibility have positive and distinct effects on the perceived ease of use of Online Local Tax Declaration System; (3) Perceived usefulness and perceived ease of use have positive and remarkable effects on user’s attitude; (4) User’s attitude have positive and remarkable effects on user’s willingness of use.This study provides practical inferences and suggestions by accessing the behavioral intention of taxpayers, tax agents, and tax inspectors.

並列關鍵字

Online Local Tax Declaration System ； Technology Acceptance Model ； System Quality ； Actionability ； Compatibility

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