社會壓力、承諾與稅務員反功能行為：實驗研究

Social Pressures, Commitments and Tax Officials’ Dysfunctional Behaviors: An Experimental Study

本研究主張稅務稽徵單位之社會壓力（包括上司壓力與同儕壓力），會對稅務員造成租稅查核品質下降與離職傾向增加的反功能行為，並認為承諾（包括組織承諾及專業承諾）能抗拒社會壓力，降低反功能行為。本研究採實驗研究法，參與實驗的稅務員共計117人，隨機分為兩實驗組（上司壓力＋外部壓力vs.同儕壓力＋外部壓力）及一控制組（僅外部壓力）。研究結果顯示在社會壓力下，尤其是上司壓力，會造成稅務員租稅查核品質下降與離職傾向增加，而在高專業承諾與高組織承諾下，社會壓力導致稅務員反功能行為依舊存在，但高專業承諾可降低外部壓力所導致的離職傾向。本研究對此結果提出如何減少社會壓力來源的建議。

The study proposes that social pressures (including superior pressure and peer pressure) cause dysfunctional behaviors of tax officials (i.e., low auditing quality and high turnover intention), and commitments (including organizational commitment and professional commitment) moderate the relationship between social pressures and the dysfunctional behaviors. The experimental research method was adopted. The participants consisted of 117 tax officials who were randomly divided into two experimental groups (one with superior pressure plus outside pressure and the other with peer pressure plus outside pressure) and one control group (with only outside pressure). The results showed that social pressures, especially superior pressure, caused lower auditing quality and higher turnover intention. In the presence of high professional commitment or high organizational commitment, social pressures still cause dysfunctional behaviors. However, the effect of outside pressure on turnover intention is mitigated in the presence of high professional commitment. According to these results, suggestions as to how to decrease social pressure sources were provided.