dc.description.abstract | 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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