國小教師課稅認知、學校組織氣氛與工作投入之關係-以雲林縣為例

A Study of the Relationship among Teacher's Taxable, School Organization Atmosphere and Job Involvement of the Elementary School Teachers in Yunlin County

唐寬恩(Kuan-En Tang)

指導教授 ： 鄧誠中 ； 紀麗秋

國立虎尾科技大學/管理學院/經營管理研究所在職專班/碩士(2014年)

摘要

過去國中小學教師免稅，每每遭受社會大眾輿論抨擊；而今政府恢復國中小學教師課稅，對教師產生的影響卻鮮少被提及，對此議題的研究亦不完整。國小教師除了教學之外還要兼辦行政業務，以及學校各項活動、科學展覽、各種防災演練、相關校內外競賽活動，擔任交通導護工作，導師還肩負處理班級事務與輔導學生，常造成教師沉重的負擔，且嚴重影響教育品質。本研究旨在探討國小教師課稅認知、學校組織氣氛與工作投入之關係，期能向教育行政機關提供建言，以強化相關配套措施，提振教學士氣。
本研究採用問卷調查法以102學年度雲林縣公立國民小學385位教師作為研究樣本。研究結果如下：
1.國小教師課稅認知、學校組織氣氛及工作投入現況良好，分別以「補助國小約聘僱行政人力」、「組織內部互動的歷程」與「工作專注」最受重視。
2.除婚姻狀況以外，教師對教師課稅之認知不會因性別、年齡、擔任職務、教育程度與服務年資之不同而有差異。
3.除年齡、擔任職務之外，教師對學校組織氣氛的認知不會因性別、教育程度、服務年資與婚姻狀況不同而有差異。
4.除年齡之外，教師對工作投入不因性別、擔任職務、教育程度、服務年資與婚姻狀況不同而有差異。
5.教師課稅認知與學校組織氣氛有顯著正相關。
6.教師課稅認知與工作投入有顯著正相關。
7.學校組織氣氛與工作投入有顯著正相關。
8.教師課稅認知與學校組織氣氛對工作投入具有預測力。

關鍵字

國小教師 ； 教師課稅認知 ； 組織氣氛 ； 工作投入

並列摘要

Elementary and junior high school teachers’ income tax exemption used to be the target of the public’s constant criticism and verbal bombardment. However, what is hardly mentioned are impacts on school teachers after the government restored taxation on elementary and junior high school teachers’ income, and studies which addressed this issue are fragmented and incomplete. Other than teaching, elementary school teachers also perform administrative duties, assist with numerous school activities such as science fair experiments, various disaster preparedness drills, relevant in-school or interschool competitions, as well as guide and escort students to deal with the traffic environment and cross the road. Furthermore, form teachers are overburdened with extra tasks such handling class affairs and providing counseling and consultation to students. These burdens have subsequently severely affected the quality of education that teachers can deliver. In light of this, this study proposed to look into the relationship among imposing teachers’ perception toward income tax, the atmosphere at a school organization, and teachers’ job involvement, so as to give suggestions to education administrative authorities for improving relevant corresponding measures and enhancing teachers’ morale at work.
With 385 teachers selected public elementary schools in Yunlin County in the 2013 academic year as the research subjects, this study used questionnaire survey as the research instrument produce the following results:
1.Under the three categories: imposing teachers’ perception toward income tax, the atmosphere at a school organization, and teachers’ job involvement, the three indexes: “compensations to elementary school contract administrative staff”, “the situation of interactions within the organization”, and “ staying focused at work” were held in the highest regard respectively.
2.Among all background variables of elementary school teachers, only “marital status” made a significance-level difference on teacher’s opinions about imposing taxes on teachers’ income, which was not affected by all other variables including teachers’ gender, age, work position, level of education, and years of employment.
3.Among all background variables of elementary school teachers, only “age” and “work position” made a significance-level difference on teacher’s perception of the atmosphere at a school organization, which was not affected by all other variables including teachers’ gender, level of education, years of employment, and marital status.
4.Among all background variables of elementary school teachers, only “age” made a significance-level difference on teachers’ job involvement, which was not subject to the influence of teachers’ gender, work position, level of education, years of employment, and marital status.
5.There was a positive correlation between imposing teachers’ perception toward income tax and the atmosphere at a school organization.
6.There was a positive correlation between imposing teachers’ perception toward income tax and teachers’ job involvement.
7.There was a positive correlation between the atmosphere at a school organization and teachers’ job involvement.
8.Imposing teachers’ perception toward income tax and the atmosphere at a school organization were predictive of teachers’ job involvement.

並列關鍵字

elementary school teachers ； teachers’ taxable ； organization atmosphere ； job involvement

參考文獻

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