以期望確認理論探討網路自我效能、功能價值與持續使用意圖之相關研究-以國稅資訊系統為例

Abstract

科技日新月益，政府為推行電子化政府積極推動雲端計畫，第四階段電子化政府計畫（2012年至2016年），結合新興雲端運算技術，已持續進行，財政部為配合計畫已推動整合賦稅再造。本研究在探討稽徵人員使用國稅資訊系統，對於賦稅再造後之國稅資訊系統之持續使用之意圖。 本研究整合期望確認理論與資訊系統成功模式，結合外生變數網路自我效能及功能價值，藉以探討使用者對國稅資訊系統的持續使用意圖。以問卷調查研究方式，共回收有效樣本203份，經研究結果發現：1.網路自我效能對系統品質確認及資訊品質確認具有顯著正向影響、2.系統品質確認及資訊品質確認對功能價值具有顯著正向影響、3.功能價值對持續使用意圖具有顯著正向之影響。 由研究之結果顯示網路自我效能、系統品質確認、資訊品質確認、系統功能價值，會影響國稅資訊系統繼續使用之意圖。因此未來如何提升系統使用者之繼續使用意圖，可朝提升國稅系統使用者之網路自我效能、增加系統及資訊品質確認及功能價值方向著手。

The technology progressing day by day, the government actively promotes the implementation of e-government cloud project. It has been ongoing that the fourth stage of e-government plan (2012-2016), which was combined with the emerging cloud computing technologies. To match the plan, the Ministry of Finance has been promoting the integration of tax reforming. This study investigated among the tax officers the continuing use of tax information system after tax reforming. Integration of expected confirm theory and information systems success mode, joined the internet self-efficacy and utilitarian value, investigates the intention ofcontinuing use of tax information system. There were 203 valid samples collected in the survey. The study revealed three features: (1) Internet self-efficacy can positively predict by system quality and information quality. (2) Quality and information quality influences positively on utiliarian value. (3) Utiliarian value is the antecedent of intention of continuing use. The results of the study revealed that the four factors will affect the intention of continuing use the tax information system: Internet self-efficacy, system quality confirmation, information quality confirmation, and the utiliarian value. Therefore, to raise the intention of continuing use of the Tax Information System, this study imply to improve internet self-efficacy, affirming system and information quality, increasing utilitarian value.