探討電子發票無紙化環境下影響載具選擇與發票捐贈意願之因素;An Analysis of Behavior Intention of Using the Carrier to Obtain and Donate Electronic Invoices in Paperless Environment

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题名:	探討電子發票無紙化環境下影響載具選擇與發票捐贈意願之因素;An Analysis of Behavior Intention of Using the Carrier to Obtain and Donate Electronic Invoices in Paperless Environment
作者:	洪國維;Hung,Guo-Wei
贡献者:	資訊管理學系在職專班
关键词:	電子發票;載具;創新擴散;使用意願;悠遊卡;手機條碼;electronic invoice (e-invoice);carrier;diffusion of innovation;behavior intention;EasyCard;mobile barcode
日期:	2015-06-29
上传时间:	2015-07-31 00:30:40 (UTC+8)
出版者:	國立中央大學
摘要:	電子發票自實體通路試辦以來已有5年，然而政府為了達成電子發票無紙化環境的推動目標，設計多元載具索取或儲存無實體電子發票的方式，並提供無實體電子發票專屬獎項來吸引民眾使用載具。然而，依據財政部電子發票智慧好生活網站（2015）公佈的資料顯示，目前無實體電子發票的比率僅達9%，也就是實施載具索取電子發票的措施成效有限，距離達成電子發票無紙化環境目標仍有一大段距離。根據財政部（2012）的新聞稿，悠遊卡與icash載具是民眾最常使用的載具，以往研究大多以政府官方推行的手機條碼載具或視所有載具為單一工具進行電子發票使用意願研究。因此，本研究認為應從多元載具作為研究的主要標的，探討民眾針對不同載具的使用意願。故本研究採用網路電子問卷方式調查539名民眾，並針對近一年曾經使用載具儲存電子發票共362名的載具使用者，研究分析其「選擇使用特定載具之意願」與「使用載具捐贈發票之意願」。本研究參考Rogers（1995; 2003）的創新擴散理論，以相對優勢、相容性、易用性、可觀察性、載具的熟悉度、McCrea & Costa（1989）的五大人格特質之開放性及性別、年齡、教育程度及所得等變項，探討影響民眾「選擇使用特定載具之意願」與「使用載具捐贈發票之意願」的因素。「選擇使用特定載具之意願」的結果發現，相對優勢、易用性、可觀察性、載具的熟悉度與性別，可以預測民眾的使用意願，但相容性、年齡、教育程度、所得與開放性人格特質則無顯著預測能力。悠遊卡、手機條碼與icash三種載具為使用人次最多的前三名。另外，「使用載具捐贈發票之意願」的結果發現，載具之易用性、可觀察性與對載具的熟悉度，可以預測民眾的捐贈意願，但載具之相對優勢、相容性、性別、年齡、教育程度、所得與之開放性人格特質則未達顯著水準。悠遊卡、手機條碼與購物網站會員三種載具為使用載具捐贈人次最多的前三名。本研究結果建議，政府可與悠遊卡加強合作推廣電子發票、簡化手機條碼的申請程序、以男性為主推廣悠遊卡與手機條碼，及簡化載具捐贈電子發票的流程。 ;Electronic invoice (e-invoice) has been launched in physical channels for 5 years. To achieve a electronic invoicing paperless environment, multiple carriers have been designed for consumers to obtain e-invoices, and offering additional paperless uniform invoice lottery prizes to attract more e-invoice users. However, the utilization rate of e-invoices with carriers have shown only 9%, it still needs more efforts for promoting the adoption of e-invoice. According to the Ministry of Finance (2012) press release, EasyCard and icash are the most common used carriers in Taiwan. Most previous studies focus on the factors that may affect the intention to use mobile barcode or multiple carriers as a single tool for e-invoice. Therefore, this research suggests multiple carriers should be the main research subject, to explore the user’s intention of using carriers. The study used internet questionnaires to survey a sample of 539 people, and 362 people have used the carriers for obtaining e-invoice in the past year, and then analyzed the behavior intention of using the carrier to obtain and donate e-invoices The study is based on Rogers’s Diffusion of Innovation (1995; 2003), to explore the impacts of relative advantage, compatibility, complexity, observability, familiarity of carrier, personality trait of openness to experience (McCrea & Costa, 1989), and statistical data of a population, including of gender, age, education background and income on the factors that affect the people’s intention of using the carrier to obtain and donate e-invoices. The results suggest that while relative advantage, complexity, observability, familiarity of carrier and gender can predict the intention of using the carrier to obtain e-invoices, but compatibility, age, education background, income and personality trait of openness to experience are not; in this study model, EasyCard, icash, and mobile barcode are the most used top three carriers. As for the intention of using carriers to donate invoices, the results suggest that complexity, observability and familiarity of carrier can predict the intention of using the carrier to donate e-invoices, but relative advantage, compatibility, gender, age, education background, income and personality trait of openness to experience are not; in this study model, EasyCard, mobile barcode, and online shop membership are the most used top three carriers. The results of this study suggested that the government strengthen cooperation to promote e-invoices with EasyCard, to simplify the application procedures for the mobile barcode, to encourage male groups using EasyCard and mobile barcode , and to shorten donation process with carriers.
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