| Summary: | 碩士 === 大漢技術學院 === 流通與行銷管理研究所 === 106 === A local tax E-filing system was domestically implemented in October 2009. Because taxpayers have not totally accepted the E-filing system for filing tax applications, taxation authorities still must set requirements and promote the system every year to maintain satisfactory performance. By determining the relevant perceptions of the main user groups of the local tax E-filing system, this study explored the deficiencies and inadequacies of the service and offered suggestions for improvement. In addition, this study proposed promotion strategies for increasing the usage rate of E-filing among tax filing agents and the general public.
The present study adopted a technology-acceptance model as the basic framework. Incorporating suggestions from experts, scholars, and professionals with practical experience, a pretest questionnaire was developed according to the characteristics of tax filing agents. Subsequently, measures of validity, reliability, and item analysis were used to construct the official questionnaire, which was divided into five aspects: convenience, service quality, usability, accessibility, and continual-usage intention. The questionnaire targeted tax filing agents in Hualien County. SPSS Statistics was used to perform calculations for descriptive statistics, independent sample t-test, single factor analysis of variance, Scheffe post-hoc analysis, Pearson product-moment correlation, regression analysis, and chi-square analysis. The main findings were as follows:
1. The tax filing agents generally acknowledged the use of the local tax E-filing system and consented
to continue to use it. However, the accessibility of the system was lacking, and the requirement for
improvement in this regard should be to the focus of the taxation authorities.
2. Significant difference was evident in the service quality level among tax filing agents of different
genders; female tax filing agents payed more attention to the quality of personnel services at tax
agencies than male agents. Taxation authorities should heed advice from female tax filing agents as
references for plans for improvements.
3. No significant differences were found with regard to the effects of tax filing agents’ ages,
residential area, years of work experience, and years of experience with E-filing on the agents’
perception of the system. Moreover, tax filing agents with diverse backgrounds exhibited no
significant difference in their perceptions of the system’s convenience.
4. A high correlation between perceptions of usability and continual-usage intention was identified.
This result indicates that if taxation authorities advertise the usability of online tax-filing and
educate users on the system’s usefulness, the continual-usage intention of users may greatly
increase.
5. The regression equation established in this study (continual-usage intention = 4.092 + 0.406 ×
usability + 0.882 × convenience + 0.139 × accessibility) indicates that when usability, convenience,
and accessibility are known, the continual-usage intention of users can be predicted. The value of
the coefficient of determination in the proposed equation is 0.685.
6. Tax filing agents of different ages expressed the same view regarding the accessibility of the
system, that is, age difference was not the factor affecting user perception, indicating that older
adults may not necessarily reject the system.
7. Among the user groups required to file a tax return, land administration agents exhibited the
highest perceptions of the system’s accessibility and service quality, whereas tax filing agents
exhibited the lowest perceptions of these aspects.
8. The distance between residential areas and tax agencies was not an influential factor with regard to
user perception. In other words, residents remote from tax agencies were not necessarily prone to
adopt the E-filing system.
9. Years of work experience of tax filing agents was not a factor that influenced user perception,
indicating that experienced agents were not necessarily reluctant to change conventional tax filing
approaches.
10. The majority of tax filing agents used Citizen Digital Certificate IC cards as login credentials
for the E-filing system. Only a few people used health insurance cards for tax filing, indicating a
low acceptance rate and room for improvement with regard to the IC card method.
11. Incentive measures did not considerably enhance the continual-usage intention of the tax filing
agents. Therefore, taxation authorities should not be overly dependent on incentive measures to
stimulate increased usage of the E-filing system.
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