The Key Factors Influencing the Intention of Continuous Using e-Tax Filing
Autor: | Lin, Hui-Fang, 林惠芳 |
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Rok vydání: | 2014 |
Druh dokumentu: | 學位論文 ; thesis |
Popis: | 102 E-Government is one of the major goals for Taiwan administration to achieve for the past decade. One of the significant moves is to develop e-tax filing system for individuals to file their personal income tax. The e-tax filing system is not only convenient for individuals to use, but also it can improve quality of services for public and reduce the costs of collecting personal income tax. One of the important factors to evaluate the success of e-tax filing system is to ensure individuals to continue use this system. Thus, it is important to understand the critical factors affecting individuals’ intention to use e-tax system. The purpose of this thesis is to investigate critical factors affecting the continue use of e-tax filing system based on the modified expectation-confirmation theory. A comprehensive literature review was conducted. An initial research framework and related variables were proposed as a discussion basis for an expert panel. Two rounds of expert panels was hold. A research framework and a copy of questionnaire were proposed. There are five dimensions of this framework. They are: 1) ease of use confirmation; 2) security confirmation; 3) perceived usefulness; 4) satisfaction; 5) continuance Intention. This questionnaire is composed of a total of 25 items. A pilot study was conducted to validate this questionnaire. A total of 40 subjects were asked to participate in this pilot study. The result of this pilot study indicated that this copy of questionnaire is suitable for the purpose of this thesis. A survey methodology was utilized for this thesis. Data was collected via on-line questionnaire, and a total of 288 copies of questionnaire was collected. A total of 252 copies of questionnaire was valid and valid rate is 87.5%. PLS was used to test all hypotheses as well as reliability and validity. The results of this study indicate as follows: 1) both perceived useful the factor and satisfaction factor affect the individuals’ intention to continue use the e-tax filing system; 2) ease of use confirmation factor has positive effects on both perceived usefulness and satisfaction factors; 3) security confirmation has positive effect on satisfaction factor, but there is no significant relationship between security confirmation and perceived usefulness. |
Databáze: | Networked Digital Library of Theses & Dissertations |
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