探討消費者使用電子發票載具之意圖

政府推動電子發票目的是環保愛地球，自101年7月1日起推出共通性載具-手機條碼，讓發票全面電子化，預計能協助企業降低發票的運作及儲存成本，而政府則能節省發票印製成本。本研究採便利抽樣調查102名民眾，探討影響民眾採用電子發票載具意願之因素。本研究參考Rogers（1995）的創新擴散理論以及Davis等人(1989)的科技接受模式，以相對優勢、相容性、可觀察性、可試用性、知覺有用性、知覺易用性與使用意圖，探討影響民眾使用電子發票載具的意願。研究結果發現相對優勢、相容性、可觀察性、可試用性、知覺有用性及知覺易用性皆與民眾使用載具的使用意圖均呈現正向顯著的影響，建議未來政府或電子發票載具推行/建置業者在推展電子發票載具時針對上述的因素與使用者進行溝通。

關鍵字

電子發票載具；創新特質；科技接受模式

並列摘要

The government promotes the E-invoice with the goal of environmental protection. Since July 1, 2012, a common carrier of E-invoice, mobile bar code, has been launched to make the invoices totally electronic. This kind of carrier is expected to help the government to reduce the operation and storage costs of invoices. But would the users accept the method to storage and manage the E-invoices? In order to understand the willingness of using the carrier of E-invoice, this study conducted 102 surveys to explore the factors affecting the willingness to use the carrier of E-invoice. This study applies two famous researches, Rogers' (1995) Innovation Diffusion Theory (IDT) and Davis et al.'s(1989) Technology Acceptance Model (TAM), to explore the willingness of people to use the carrier of E-invoice. The research finds that relative advantage, compatibility, observability, trialability, perceived usefulness, and perceived ease of use all have positive significantly impacts on the use intentions of the carrier of E-invoice. Therefore, this study suggests that the government or the companies of the carrier of E-invoice can communicate the above factors, relative advantage, compatibility, observability, trialability, perceived usefulness, and perceived ease ,while promoting the carrier of E-invoice in the future,