綜合所得稅網路結算申報系統的接受度之研究

An Empirical Study on the Acceptance of the Electronic Tax Filing

我國政府近年來致力於打造數位台灣，積極推動並落實電子化政府，綜合所得稅網路結算申報即是其中一項使民服務措施，但在89及90年度以網路結算申報之戶數佔全國綜合所得稅申報總戶數之百分比分別是0.75%及6.97%，顯示民眾對此申報系統之接受度仍低。本研究之主要目的在探討影響民眾使用網路報稅之因素，以科技接受模式（TAM）為架構基礎，並融入計劃行為理論（TPB），加入電腦自我效能（computer self-efficacy）、安全性認知與知覺時間控制為外生變數，以中部地區五所公家機關及公營事業之受僱人員為調查對象，共得有效問卷142份，以結構方程模式（SEM）為分析方法，檢定整個模式之配適度與各構面問之關係。根據資料分析結果發現，影響使用意願的因素有對網路報稅的態度、知覺有用性、以及辦理GCA憑證之時間控制力，知覺有用性與態度之間關係顯著，而電腦自我效能則是影響知覺易用性的重要外生變數。此外，有實際使用經驗或受過網路報稅訓練的受訪者對知覺易用性、知覺有用性、態度、以及使用意願之水準皆高於無實際經驗者。

The purpose of this research is to utilize the Technology Acceptance Model and the Theory of Planned Behavior to interpret the usage of the electronic tax filing. Computer self-efficacy, perceived privacy, and perceived time control were incorporated in the research model as external variables. Structural equation model was used to estimate the fit of the overall model and to analyze the relationship between variables. According to the results, behavioral intention was affected by attitude, perceived usefulness, and perceived time control. The relationship between perceived usefulness and attitude was significant. Furthermore, computer self-efficacy had a significant positive effect on perceived ease of use.