A Study of the Relationship among Teacher''s Taxable, School Organization Atmosphere and Job Involvement of the Elementary School Teachers in Yunlin County

• Main Authors: Kuan-En Tang, 唐寬恩
• Other Authors: 鄧誠中
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/6cv483

碩士 === 國立虎尾科技大學 === 經營管理研究所在職專班 === 102 === Elementary and junior high school teachers’ income tax exemption used to be the target of the public’s constant criticism and verbal bombardment. However, what is hardly mentioned are impacts on school teachers after the government restored taxation on elementary and junior high school teachers’ income, and studies which addressed this issue are fragmented and incomplete. Other than teaching, elementary school teachers also perform administrative duties, assist with numerous school activities such as science fair experiments, various disaster preparedness drills, relevant in-school or interschool competitions, as well as guide and escort students to deal with the traffic environment and cross the road. Furthermore, form teachers are overburdened with extra tasks such handling class affairs and providing counseling and consultation to students. These burdens have subsequently severely affected the quality of education that teachers can deliver. In light of this, this study proposed to look into the relationship among imposing teachers’ perception toward income tax, the atmosphere at a school organization, and teachers’ job involvement, so as to give suggestions to education administrative authorities for improving relevant corresponding measures and enhancing teachers’ morale at work. With 385 teachers selected public elementary schools in Yunlin County in the 2013 academic year as the research subjects, this study used questionnaire survey as the research instrument produce the following results: 1.Under the three categories: imposing teachers’ perception toward income tax, the atmosphere at a school organization, and teachers’ job involvement, the three indexes: “compensations to elementary school contract administrative staff”, “the situation of interactions within the organization”, and “ staying focused at work” were held in the highest regard respectively. 2.Among all background variables of elementary school teachers, only “marital status” made a significance-level difference on teacher’s opinions about imposing taxes on teachers’ income, which was not affected by all other variables including teachers’ gender, age, work position, level of education, and years of employment. 3.Among all background variables of elementary school teachers, only “age” and “work position” made a significance-level difference on teacher’s perception of the atmosphere at a school organization, which was not affected by all other variables including teachers’ gender, level of education, years of employment, and marital status. 4.Among all background variables of elementary school teachers, only “age” made a significance-level difference on teachers’ job involvement, which was not subject to the influence of teachers’ gender, work position, level of education, years of employment, and marital status. 5.There was a positive correlation between imposing teachers’ perception toward income tax and the atmosphere at a school organization. 6.There was a positive correlation between imposing teachers’ perception toward income tax and teachers’ job involvement. 7.There was a positive correlation between the atmosphere at a school organization and teachers’ job involvement. 8.Imposing teachers’ perception toward income tax and the atmosphere at a school organization were predictive of teachers’ job involvement.