本研究針對國軍人員受限於工作環境及資訊設備使用的情況，使用手機報稅系統完成年度綜合所得稅申報作業之滿意度與持續使用意圖。本研究以「任務-科技適配模式」之「任務特性」、「科技特性」、「任務-科技適配」整合「使用滿意度」及「持續使用意圖」等五個構面架構設計問卷，使用問卷調查法及統計分析方法。研究內容及結果為：(1)使用手機報稅系統在性別方面以男性佔大部份；年齡在31-35歲之間；教育程度以專科或大學居多；平均年收入落在51-100萬元之間；軍中服役年資以11-15年佔比最高；服務軍種以空軍較多；職類以士官占比最高；受測者大多數已申報所得稅6-10年；(2)平均數差異性方面，年齡35歲以下平均數高於36歲以上使用者；年收入平均數佰萬以下高於佰萬以上人員，年資平均數20年以下滿意度高於20年以上的人員；軍種平均數陸、海軍高於空軍，職類方面軍官與士兵平均數高於士官使用者；(3)研究驗證結果「任務特性」及「科技特性」對「任務-科技適配」有顯著的正向影響趨勢；「任務-科技適配」對「使用滿意度」有顯著的正向影響；「使用滿意度」對「持續適用意圖」之影響有顯著的正向影響。本研究結果可提供國稅局作為精進手機報稅系統之參考。

This study aims at the satisfaction and continuous usage intention of military personnel using the Cellular Phone Tax Filling System to file the individual income tax under the limitation of working environment and information equipment use. The questionnaire is designed with five dimensions, namely “Task Characteristics” , “Technology Characteristics” , “Task-Technology Fit”, “Use Satisfaction” and “Continuous Usage Intention”. The research content and results are as follows: (1) Males account for most of the genders in using the Cellular Phone Tax Filling System, the age range is 31-35 years old, the education level is mostly junior college or university, the average annual income is between 510,000 and 1,000,000 dollars, 11-15 years of service in the military account for the highest proportion, the military service is mostly served by the Air Force, non-commissioned officers account for the highest proportion, most of the respondents have filed individual income tax for 6-10 years. (2) In terms of differences in average numbers, the average number of users under the age of 35 is higher than that of users over the age of 36. The average number of users having annual income less than one million is higher than that more than one million, the average number of users having less than 20 experience years is higher than that of users having more than 20 experience years in satisfaction, the average numbers of army and navy are higher than that of the Air Force, and the average numbers of officers and soldiers are higher than that of non-commissioned officers. (3) The research results demonstrate that “Task Characteristics” and “Technology Characteristics” have significant positive influences on “Task-Technology Fit” , “Task-Technology Fit” has a significant positive influence on “Use Satisfaction” and “Use Satisfaction” has a significant positive influence on “Continuous Usage Intention”. The results of this study can be taken as reference for the IRS to improve the smart phone tax filing system.

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