在電子化政府邁向5.0階段，政府亟欲整合各政府單位申請及申報系統達到一站式服務，卻面臨遺產稅及贈與稅電子申辦系統使用率低落的窘境，故本研究目的係探討民眾面對網路報稅服務時將受到何種因素影響其使用意願，故以解釋力極高的整合性科技接受模型 (Unified Theory of Acceptance and Use of Technology)為基礎，結合DeLone and McLean 資訊系統成功模型(Information Systems Success Model)來建構本研究模型。

經由訪談19名曾使用過遺產稅及贈與稅電子申辦系統的使用者意見來聚焦影響因子，後依訪談結果設計問卷。為鎖定經常使用本系統之群體，針對專業代理人及其相關從業人員發放紙本問卷及電子問卷QRcode，並蒐集到142位使用者意見。

以PLS-SEM 模式採SMARTPLS系統分析檢測模型，研究結果顯示系統品質對績效期望及努力期望、服務品質對績效期望及努力期望、績效期望、社會影響及促成環境對使用意圖、使用意圖對使用行為皆有正向且顯著的影響。進而歸納出政府提升系統品質、服務品質及提供完善的配套措施將有助提高網路報稅的使用率。

As the government moves towards the 5th stage of Computerization, the government is eager to integrate the application and declaration systems of different government departments to achieve one-stop service. However, it is found a low usage percentage of estate and gift tax e-filing system. The purpose is to find out which factors will affect the intentions of using estate and gift tax e-filing system . This study is based on the Unified Theory of Acceptance and Use of Technology with an high R Suare , the DeLone and McLean’s Update Information System Success model was selected to construct the research model.

After consulting 19 users who have experienced the estate tax and gift tax e-Filing System, the main impact factors were sorted. The questionnaire was designed also based on the interview. In order to target the groups that frequently use the system, paper questionnaires and electronic questionnaire’s QR code were issued to land administration agents and related practitioners, and the opinions of 142 land administration agents and related practitioners who had used the system were collected.

Structural Equation Modeling with SMARTPLS software was used to examine the research model, which shows that system quality has positive impact on performance expectations and effort expectancy; service quality has positive impact on performance
expectancy and effort expectancy; performance expectancy, effort expectancy, social influence and facilitating conditions has positive impact on the behavioral intention; the use behavior is significantly affected by the behavioral intention. Therefore, the government's improvement of system quality, information quality, and the provision of complete supporting measures will help increase the utilization rate of online tax returns.

論文審定書 .......................................................... i
誌謝 ............................................................... ii
中文摘要 .......................................................... iii
Abstract ........................................................... iv
目錄 ............................................................... vi
圖次 ............................................................. viii
表次 ............................................................... ix
第一章 緒論 ......................................................... 1
第一節 研究背景 ................................................. 1
第二節 研究動機 ................................................. 3
第三節 研究目的 ................................................. 4
第四節 研究方法 ................................................. 5
第二章 文獻探討 ..................................................... 6
第一節 遺產稅及贈與稅電子申辦系統 ............................... 6
第二節 資訊系統導入模型 ........................................ 11
第三章 研究架構及方法 .............................................. 23
第一節 研究架構 ................................................ 23
第二節 研究假說 ................................................ 24
第三節 變數之操作性定義 ........................................ 29
第四節 研究方法 ................................................ 30
第四章 資料分析 .................................................... 44
第一節 樣本統計分析 ............................................ 45
第二節 信效度分析 .............................................. 46
第三節 模型配適度指標 .......................................... 49
第四節 假說檢定 ................................................ 50
第五節 研究討論 ................................................ 55
第五章 結論與建議 .................................................. 59
第一節 研究結論 ................................................ 59
第二節 學術貢獻 ................................................ 59
第三節 實務貢獻 ................................................ 60
第四節 研究限制及未來研究方向 .................................. 61
參考文獻 ........................................................... 63
附錄1-訪談大綱 ..................................................... 66
附錄2-訪談摘要 ..................................................... 68
附錄3-問卷 ......................................................... 82
附錄4-分組分析 ..................................................... 88
第一節 以「使用系統類別」分組 .................................. 88
第二節 以「個人背景變項」分組 .................................. 90

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