造成稅務網路申報困擾因素之研究

A Study of the Bothering Factors in Internet Tax Declaration

許美瑤(Mei-Yao Hsu)

指導教授 ： 簡德金

國立虎尾科技大學/管理學院/資訊管理研究所在職專班/碩士(2015年)

https://doi.org/10.6827/NFU.2015.00112

摘要

我國政府推動電子化服務，提供民眾不受時空限制之報稅管道，並建置無障礙稅務服務環境，以提高所得稅申報之時效性、便利性及資料之準確性。而稅務電子化除了可正確、快速讀取申報資料外，亦可避免因稅務機關人工再次登錄所造成的人為錯誤，更大幅降低資料登錄成本及縮短作業時程。然而，網際網路便民應用服務已推動將近有18年之久，利用率雖有逐年提升但與台灣上網人口相較，顯得民眾配合意願仍有待加強。
因此，為瞭解納稅義務人不願意採用網路申報所得稅之關鍵因素，以及政府可採用之因應對策，本研究(1)彙整「在台灣地區內國中教職人員恢復課徵綜合所得稅後，不願網路申報之問題」；(2)並運用質性訪談法建立及確認完整架構，以藉此瞭解民眾不願配合使用之要因；(3)此外，透過層級分析法(Analytic Hierarchy Process, AHP)賦予這些因素之權重值，獲得各項造成稅務網路申報困擾因素之重要順序，讓稅務機關可依此研究成果，做為改善網路申報率之參考依據。
綜合所得稅的納稅人眾多且遍佈全省，受限於研究者之人力與時間，無法對母體採取完全隨機的抽樣方法，故以雲林縣國中教職人員符合報稅資格者，採用問卷調查的方式進行。經研究國中教職人員不願採用網路申報綜合所得稅歸納為三類：(1)因個人使用電腦的基本能力不足下，再加上不熟悉系統操作等因素；(2)在上網申報時需了解各報稅項目條件與限制，且系統操作過程中認證程序太複雜；(3)在下載所得資料、登錄個人資料及上傳申報過程中，是否會洩漏個資，是大眾普遍的疑慮，因此資訊的可靠性及網路安全，都是影響教師們是否採用網路報稅的重要關鍵因素。

關鍵字

網路申報 ； 困擾因素 ； 網路安全 ； 質性訪談法 ； 層級分析法

並列摘要

The government of Republic of China (Taiwan) has been offering an online system of e-filing and payment of individual income tax in order to improve the efficacy, convenience and accuracy of tax filing and payment for people. Digitalization of taxation not only make information retrieval accurate and quick, but also avoid artificial errors caused by the authority of Finance. In addition, it can dramatically reduce the cost of the maintenance of tax information and decrease the amount of time of information processing.
Therefore, in order to understand the essential factors why taxpayers are unwilling to use the e-service to make filing and payment of income tax, and figure out the measures which the government can use to improve the usage of the system, we made an investigation into the problem of unwillingness of teachers in junior high schools to utilize this e-service. In this investigation, we applied the quantitative interviews to construct the framework of interfering factors in order to disclose the underlying causes. Also, Analytic Hierarchy Process (AHP) was used to determine the wight values of those factors; these weight values represent the importance of each factor. Finally, based on the importance of these factors the authority of Finance are able to formulate suitable measures to increase the popularity of this e-service.
The people did not use the Internet declaration’s study concluded three categories: (1)Due to lack of personal computer’s use at a basic capability and the factors that were not familiar with the operation of computer’s system; (2)The Internet declaration needed to understand the terms and limitations of the various tax items, and during system of operation certification process is so complicated; (3)The resulting data in the download logged personal income data and upload reporting process would leak personal data were widespread public concern. Therefore reliability and network security information affect whether teachers use the Internet declaration’s important key factors.

並列關鍵字

Electronic Tax Filing ； Bothering Factors ； network security ； Qualitative Interview Method ； Analytic Hierarchy Process

參考文獻

[28]林隆儀、王繼福、黃麗美，2011，“服務品質、推廣策略、知覺價值與顧客信任對顧客滿意的影響-以臺北縣政府稅捐稽徵處納稅義務人為例”，行銷評論，8卷，4期，頁433~4528。

[60]池文海、鍾權宏、陳瑞龍，2003，“應用分析層級程序法於我國政府採購績效評估指標之研究”，運籌研究集刊，5期，頁57~82。

[23]黃慶祥、蔡美詩，2001，綜合所得稅二維條碼申報系統之建構與成效評估，資訊管理學報，7卷2期，頁27~38。

[37]周雅容，1997，“焦點團體法在調查研究上的應用”，調查研究，3期，頁51~52。

[24]林世銘、陳國泰、王全三、趙念祁，2008，“我國實施所得稅單一稅率制度之研究”，會計評論，47期，頁1~28。