A study on the impact of canceling the salary income tax-free policy toward the job satisfaction of the Military-A case study on the armies in Hualien and Taitung

• Main Authors: Fang, Chih-Heng, 方志恆
• Other Authors: Sun, Ben-Chu
• Format: Others
• Language: zh-TW
• Published: 2011
• Online Access: http://ndltd.ncl.edu.tw/handle/23cf56

碩士 === 國立臺東大學 === 區域政策與發展研究所 === 99 === The issue of the salary income tax of the military personnel and teachers which has been discussing for 20 years has finally passed the " Income Tax Law" amendment by the Legislative Yuan in the third reading on January 7, 2011. All the military personnel and teachers must pay the individual income tax since May, 2013. This policy will influence 370 thousands people and increase our national treasury to 11.2 billion income tax. This is a historic step toward the tax reform. However, this reform will bring the impact to some of the volunteer Military personnel and their families. The tax item, tax amount, and the supporting measures will affect the volunteer Military personnel’s trust and satisfaction to their military departments. This study is to investigate the impact of canceling the salary income tax-free policy toward the job satisfaction of the volunteer Military personnel in the army. The study results may provide the references of promoting the job satisfaction of the relevant departments. This study used questionnaires to gather the study population of the volunteer Military personnel in the armies of Hualien and Taitung, and collect 40 units by the proportion of stratified random sampling method. Within 600 testing samples, 588 valid samples were received. The SPSS statistical software analysis, descriptive statistics, t-test, and ANOVA statistical analysis are performed to analyze the study results. The findings are as follows: In the policy of canceling the salary income tax-free, the job satisfaction scale of the volunteer Military personnel of the army presents “moderately satisfied”. The factor of “relationship” presents “highly satisfied” in the job satisfaction scale. Others are “moderately satisfied” in the factors of “salary benefits”, “organization recognition”, “study and promotion”, and “job achievement”. There is a significant difference in the Job satisfaction considering the different variables of different population statistics such as gender, class, age, salary, years of service, and the unit environmental variables such as department size, nature of work, and location of residence and departments.