影響用戶使用台電公司電子發票平台意向之研究;A Study on the Factors Influencing Taipower Customers’ Intention to Use e-Invoice Platform

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Title:	影響用戶使用台電公司電子發票平台意向之研究;A Study on the Factors Influencing Taipower Customers’ Intention to Use e-Invoice Platform
Authors:	張勝彥;CHANG, SHENG-YEN
Contributors:	會計與資訊科技學系碩士在職專班
Keywords:	電子發票;科技接受模式;信任;知覺風險;e-Invoice;Technology Acceptance Model;Trust;Perceived Risk
Date:	2017
Issue Date:	2019-07-17
Publisher:	會計與資訊科技學系碩士在職專班
Abstract:	因應103年10月20日立法院第8屆第6會期財政委員會第7次全體委員會議臨時提案決議，為擴大推動使用統一發票並保障民眾兌獎權益，要求公用事業採用電子發票。財政部業於104年3月9日修正發布統一發票使用辦法，刪除第4條第14款公用事業經營本業部分得免開統一發票之規定，並自105年1月1日施行。據財政部統計，公用事業每年開立收據張數約6億張，為配合前揭條文修正及響應節能減碳，並降低公用事業開立統一發票成本，規劃公用事業導入電子發票，並以開立無實體統一發票為目標。而公用事業之範圍含經營供應電能、熱能、給水之營業。例如電力、電信、煤氣(天然氣)、自來水等事業。台灣電力公司為公用事業之龍頭，為配合政府政策「推動電子發票，創造智慧好生活」，建構台電公司電子發票平台，提供用戶查詢發票號碼及中獎發票、載具歸戶等功能。本研究以科技接受模式為主要架構，結合信任、知覺風險等外生變數，針對一般用戶使用台電公司電子發票平台中的查詢發票號碼及中獎發票、載具歸戶之意向進行探討。經對曾經持台電繳費通知單或繳費憑證並使用過台電公司電子發票平台之一般用戶(自然人)進行問卷調查，共得有效問卷265份，經採用結構方程模式進行驗證得知研究結果如下：1.「信任」對「知覺易用性」、「知覺有用性」有正向影響。2.「知覺風險」對「知覺易用性」、「知覺有用性」有負向影響。3.「知覺易用性」對「知覺有用性」、「使用態度」有正向影響。4.「知覺有用性」對「使用態度」、「行為意向」有正向影響。5.「使用態度」對「行為意向」有正向影響。本研究除驗證學術理論外亦期能提供政府與公用事業引進創新資訊系統及推動電子發票策略上參考與建議。 In order to meet the requirements of energy saving and carbon reduction, the public utility agencies in Taiwan have started using electronic invoices since 2016. Taiwan Electric Power Company, as a leader of public utilities and with an aim of "promoting electronic invoice and creating a good life for wisdom,” built the Taipower e-invoice platform to allow its customers to query their uniform-invoice numbers and the winning numbers.Based on the concepts of Technology Acceptance Model, we incorporated trust and perceived risk to explore the factors influencing Taipower’s customers’ intention to use its e-invoice platform system. Questionnaires were distributed to Taipower’s e-invoice platform users and 265 valid responses were returned and analyzed. The findings were as follows:1.Trust had positive impacts on perceived ease of use (PEOU) and perceived usefulness (PU).2. Perceived risk had negative impacts on PEOU and PU.3. PEOU had positive impacts on PU and attitude (ATT) toward using e-invoice platform.4. PU had positive impacts on ATT and behavioral intention (BI) to use e-invoice platform.5. ATT had a positive impact on BI.
Appears in Collections:	[會計與資訊科技研究所] 學位論文

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