The Study on the Relationship among Conflict, Psychological Capital, Job Stress and Turnover Intention in National Taxation Bureau of the Northern Area, Ministry of Finance

• Main Authors: Kuo Chin Chwen, 郭錦純
• Other Authors: 陳惠芳
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/gt3vxy

碩士 === 東吳大學 === 國際經營與貿易學系 === 102 === Finance is the mother of public affairs. The amount of a nation’s revenue is determined by the efficiency of taxation which depends on capable tax collectors. However, tax collectors not only have to serve taxpayers but also bear increasing workload. The job stress and fatigue often led to the loss of manpower. This study aimed to probe into the relationships among the cause of conflict, psychological capital, job stress, and turnover intention, in an attempt to reduce the turnover intention of tax collectors. The study used convenient sampling from the employees of the National Taxation Bureau of the Northern Area, Ministry of Finance to conduct a questionnaire survey. There are 181 valid samples for final analysis. The study results are as followings： 1. A cause of conflict has a positive and significant influence on job stress. 2. Psychological capital has a negative and significant influence on the cause of conflict. 3. Psychological capital has a negative and significant influence on job stress. 4. Job stress has a positive and significant influence on turnover intention. The study results imply that tax authority can strengthen job training to help tax collectors to deal with conflicts. Furthermore, the organization can recruit employees with high degree of psychology capital and to alleviate workload to reduce the turnover intention of tax collectors