The Analysis of Factors Affect Online Payment Behaviors of Tax Payers

• Main Authors: CHIU,YUEH CHIN, 邱月琴
• Other Authors: HO,PI LAN
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/23985688685789245812

碩士 === 桃園創新技術學院 === 應用科技研究所 === 104 === According to the data released by Ministry of Finance, basing on the statistics of the 2012 annual Individual Income Tax filing, among the 3.66 million declared households, 2.78 million of them have adopted the internet tax filing, the ratio of which has reached 75.98%. In 2014, the internet tax filing ratio reached 91.92% nationally. Among the 1,463,452 filings (excluding trial tax spreadsheets) that the National Taxation Bureau of Northern Area received, 1,341,799 of them were internet filing, a ratio of 91.68%, with 81,186 using manual filing (0.06 %) and 40,467 using QR Code filing (0.03%), both of which have decreased from the previous year, showing most people in various areas nationally have chosen internet as their choice of tax filing. However, as the ultimate goal is 100% substantive internet filing, this study aims to understand the relationship between factors such as attitude, subjective factors and the use-situation behavior of taxpayers toward choosing internet filing through investigating the overall internet tax filing pattern and relative influencing factors, so as to establish a behavior model of taxpayers using internet tax filing. Based on the analysis results, the “internet tax filing attitude” depends on the whether the taxpayers believe the internet tax filing behavior can achieve efficiency and their assessment result toward the said internet filing. In term of the “subjective norm of internet tax filing”, whether the taxpayers will feel social pressure when they adopt the internet filing, and whether the reference groups agree or disagree to the behavior would affect their level of motives of adopting conformity. That means the valuation from the people that the taxpayers who adopt internet filing care about such as their family members or peers. The “perception behavioral control of internet tax filing” is controlled by the belief and perceptivity toward the internet filing behavior – the behavioral intention for substantive adoption of internet tax filing is the co-product resulted by the taxpayers’ attitude toward the internet filing behavior, the subjective norms of such behavior, as well as the perception behavioral control of internet filing.