志願役軍官課稅後工作滿意度與離職傾向之研究－以中部地區後備指揮部為例

After Voluntary Service Officer Assessment, Reserve Command Job Satisfaction and Turnover Intention-A Case Study of the Central Region Reserve Command

陳秋琪(Chiu- Chi Chen)

指導教授 ： 張阜民

朝陽科技大學/管理學院/財務金融系/碩士(2012年)

摘要

賦改會的報告指出超過七成民眾支持恢復對軍教人員的課稅，估計軍教課稅後約可增加國庫112億稅收。但軍人身分特殊，戰備服勤時間較長，無法兼顧家庭和親人，取消薪資所得免稅將造成軍人實質所得減少，雖然有以調整志願役勤務加給的配套方式，但校官及尉官各調增2千元的措施與實際應納稅額有相當的差距，予人變相減薪之慮。
本研究針對中部地區後備指揮部志願役軍官面臨課稅後，是否會影響到工作滿意度及離職傾向，希望將研究成果提供相關單位參考。
本研究採分層抽樣，針對中部地區後備指揮部志願役軍官當中不同性別、階級、服務年資、服務單位、工作性質、專長、年齡、婚姻狀況等個人背景變項進行抽樣，發放問卷320份，實際回收有效問卷307份，以獨立樣本t檢定、單因子變異數分析、卡方檢定等方法進行資料分析，得到結論如下：
一、在工作滿意度構面，部分以「個人能兼顧對家庭的照顧」、「國軍的人事異動很恰當」、「整體而言，國軍的升遷管道是暢通的」、「對國軍的未來發展，抱持著樂觀的態度」、「國軍有明確揭示願景及中長期目標」等5個題項，顯示較低的滿意度。
二、在離職傾向構面，部分以「恢復課稅後，因薪資所得變相減少，考慮申請退伍」、「組織精簡後，忙碌的工作使我常常會想要申請退伍」、「精進案後，會因家庭因素而考慮申請退伍」、「個人不斷在尋找軍職以外不同性質的工作機會」等3個題項，顯示較高的離職傾向。
三、工作滿意度與離職傾向間有負相關。
四、「自我實現」、「升遷考核」、「直屬主管」等工作滿意感受度，將影響其「離職念頭」、「尋找其他工作傾向」與「工作安全感」。

關鍵字

志願役軍官 ； 離職傾向 ； 工作滿意度

並列摘要

The report of Tax Reform Commission, more than 70 percent of the common people supported the resumption of the military and teaching administrative staff to levy taxes. Estimating that the national treasury will be increase about 11.2 billion tax income. Because of the exceptional status of military, war preparedness service a long time, will unable to give consideration of household and family member. Canceling the reduction of income tax will reduce real income of military. Although there are salary of the field grade officers supporting, But captains and lieutenants of the army increase 2,000 dollars based on adjust the duty expense of volunteer officers measures. It showed that the actual amount of tax payable have a considerable gap, leading the income decrease of misgiving.
This study focuses on the central region of the reserve headquarters volunteer officers after facing the taxable will affect the job satisfaction and turnover intention. We hope the research results can provide the reference for the relevant units.
The research used stratified sampling, focused on the individual background factors from volunteer officers of the serve headquarters for the central region by different gender, class, year of service, service organization, character of work, expertise, age and state of matrimony for sampling, 320 questionnaires were issued and retrieved 307 valid questionnaires. The methods we use are independent sample t test, one-way Anova and chi-square test to analyze the data, the following conclusions are:
1.In the job satisfaction dimensions,part to which are “individuals can look after both job and family”, “the appropriate personnel changes of the force”, “overall, the promotion channels of the force are unimpeded ”, “hold an optimistic attitude to the future development of the force” and “the clearly reveal the vision and long-term goal”. These five items showed lower satisfaction.
2.In turnover intention dimensions, part to which are “the income of officers decreased due to levy taxes who will consider applying for veterans”, “after organization streamline, the busy work would let me want to apply for veterans”, “In the case of evolution, due to family factors would let me want to apply for veterans” and “individuals are always looking for the different nature of job opportunities besides military service”. Three items showed high turnover intentions.
3.Job satisfaction and the turnover intention have negative relation.
4. “self-realization”, “promotion examination”, “immediate director” would affect their “idea of leaving job”, “looking for other job tendencies” and “job security”

並列關鍵字

Job satisfaction ； turnover intention ； the volunteer officers

參考文獻

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