| 摘要: | 統一發票給獎制度自1951年實施迄今已將近70年，該制度旨在鼓勵消費者索取統一發票，發揮社會大眾監督功能，達到防止逃漏、控制稅源之目的，同時養成國民納稅意願、加強統一發票制度之宣導。
為提升消費大眾兌領獎的便利性，財政部自2019年1月1日起推行統一發票兌獎多元管道新制，實體部分有四大超商、超市大賣場以及金融機構等，約1萬3千多家代發獎金單位，線上部分新增財政部主導開發的「統一發票兌獎APP」，推廣初期還舉辦了一系列抽獎活動，無非就是想吸引消費者多多利用這項新服務措施。
新技術與服務之接受程度長期受到研究與討論，本研究將統一發票兌獎APP作為主題，以延伸整合型科技接受模式（UTAUT2）為主要架構解釋使用意圖，主要變數包含績效期望、努力期望、社群影響、便利條件、享樂動機以及習慣，並觀察性別、年齡及使用手機條碼的經驗，是否具有調節效果。
本研究採網路問卷進行調查，發放於Facebook社群平台，回收了297份樣本。資料分析結果顯示，消費者對於使用統一發票兌獎APP的績效期望、便利條件及習慣對使用統一發票兌獎APP的使用意圖有正向影響；而性別、年齡及使用手機條碼的經驗對主架構的調節影響均不顯著。
最後本研究提出建議，期望協助政府相關單位瞭解影響消費者使用統一發票兌獎APP的因素，針對這些因素提出相對應推廣策略。;The uniform invoice award system substantially upgraded on January 1, 2019. It has become more convenient to get the uniform invoice prizes from the multiple-channel. Not only cash redemption can be made at the four major convenience stores, PX Mart, and Simple Mart, but also the new APP—Uniform Invoice Prize Claiming.
To enable more people to use the new APP, the Ministry of Finance has organized a few promotional activities in the early days of the APP publishing as well. Understanding the drivers of using intention can help related department managers to apply corresponding strategies to increase the APP usage rate. Thus the purpose of this study is to investigate the factors influencing the use intention of the APP using.
This study has proposed a model from the extended Unified Theory of Acceptance and Use of Technology Model (UTAUT2) to investigate the adoption intention of the “Uniform Invoice Prize Claiming APP.” The factors in the model include performance expectancy, effort expectancy, social influence, facilitating conditions, hedonic motivation, and habit, along with gender, age, and experience as moderators. There were 297 samples have collected by conducting an online survey questionnaire on Facebook. The results showed that performance expectancy, facilitating condition, and habit significantly and positively influenced behavioral intention. However, moderating factors (gender, age, and experience) did not affect the intention to adopt the APP.
In conclusion, this study could help government authorities understand the factors that affect consumers′ usage of the Uniform Invoice Prize Claiming APP and propose to correspond strategies. |
