影響消費者對電子發票的使用滿意度及使用意圖之研究

政府推動電子發票已一年多，目前一般消費者對於電子發票仍有許多疑慮。因此了影響消費者使用電子發票之因素是重要的課題。本研究目的以解構式計畫行為理論和資訊系統持續使用模型為基礎，並考量安全性，探討影響消費者對電子發票的使用滿意度及使用行為意圖之重要因素，並建立研究模式與假說。研究對象為國內已全面施行電子發票的實體通路消費者，資料搜集採用問卷調查法。回收資料以SPSS Statistics V17.0及SPSS Amos V20二套軟體進行資料分析。研究結果發現，知覺有用性、知覺易用性、相容性、安全性皆會正向影響使用態度，知覺有用性會正向影響使用滿意度，使用態度與使用滿意度會正向影響使用意圖，主觀規範對使用意圖影響不顯著。本研究之貢獻乃是提出理論模型以瞭解並解釋影響電子發票使用滿意度與使用意圖之相關因素，透過相關因素的瞭解將有助於提高使用者持續使用電子發票的意願。研究結果與建議希望能提供政府對電子發票全面推行之策略參考。

關鍵字

解構式計畫行為理論；資訊系統持續使用模型；電子發票；使用滿意度；使用意圖

並列摘要

E-invoices can help save trees, benefit customers, strengthen industry competitiveness and expedite tax filing procedures; however, the e-invoice system has aroused some unexpected reactions from the general public because many people are not yet familiar with this change. Therefore, understanding key factors for user satisfaction and intention to use of e-invoice is becoming an important issue. This study conducted an extended model to investigate the key factors that affect consumers' usage intention and satisfaction with the use of E-invoice based on the decomposed theory of planned behavior and the post-acceptance model of IS continuance. Questionnaire survey was adopted to collect research data from consumers who have consumption experience with E-invoice. Structured equation model was used to analyze surveys data with statistical software, SPSS Statistics V17.0 and SPSS Amos V20. The empirical results confirmed seven hypotheses in research model including: (1) perceived usefulness, perceived ease of use, compatibility, and security significantly determine individual attitudes toward using e-invoices; (2) perceived usefulness has significantly impact on user satisfaction; and (3) attitudes and satisfaction in turn significantly affect intention to use e-invoices. However, subjective norm was not found to affect intention to us significantly. The findings of this study are expected to provide insights for government in promoting e-invoice usage.