The Study of the Influence on Taxpayers Behavioral Intention Use Online Tax-Filing System

• Main Authors: Huan-Lung Hsiao, 蕭煥龍
• Other Authors: Wen-Hai Chih
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/89729231797715454989

碩士 === 國立東華大學 === 企業管理學系 === 97 === According to the case of declaring the Individual Income Tax of 2007 of the Ministry of Finance, the proportion of filing income tax via the Internet is 54.68%, and grows up 7.68% relatively for 2006. The government has promoted the Online Tax-filing system for ten years. Up to date half taxpayers nearly choose the artificial way to declare the Individual Income Tax. Obviously, there still has space improved in promoting the measure by government. Only when the government eliminates the hurdle of filing income tax via the Internet, the taxpayers could raise their will. To declare the Individual Income Tax will become simply and easily when the time comes. The object of the research is base on the taxpayers who have experiences on using Online Tax-Filing system. This paper verified the influence of Compatibility, Trust, Perceived Risk and Security on Behavioral Intention through Perceived Ease of Use, Perceived Usefulness and Attitude. This research adopts the investigation method of the questionnaire, and the valid questionnaire counts 798. Structural Equation Modeling was adopted to verify hypothesis. The results empirical and statistic analysis lead to six conclusions as follows: (1)External parameters - Compatibility, Trust, and Security significantly positively affect Perceived Ease of Use and Perceived Usefulness; (2)External parameter - Perceived Risk significantly negatively affects Perceived Ease of Use and Perceived Usefulness; (3) Perceived Ease of Use significantly positively affects Perceived Usefulness and Attitude; (4) Perceived Usefulness significantly positively affects Behavioral Intention and Attitude; (5) Attitude significantly positively affects Behavioral Intention; (6) The most influent strength toward the Behavioral Intention is Perceived Risk, and the remaining dimensions listed in order of importance are Perceived Ease of Use, Perceived Usefulness, Attitude, Security, Trust and Compatibility. Finally, on the framework and evidence results, the study intends to propose a few suggestions for management practice and continual research.