税务机关服务品质对民众纳税不满意度之影响

稅務機關服務品質對民眾納稅不滿意度之影響—31—TheTaxOfficeofServiceQualityAffecttoPaytheRatingDissatisfactionofthePopulace*Chi-HuiWup0.01*.1商學學報　第十五期—32—.2稅務機關服務品質對民眾納稅不滿意度之影響—33—Rosander(1980)Parasuraman,Zeithaml&Berry(1985)(reliability)(responsiveness)(competence)(access)(courtesy)(communication)(credibility)(security)/(understanding/knowingthecustomers)(tangible)Parasuraman19881.(tangible)2.(reliability)3.(responsiveness)4.(assurance)5.(empathy)Parasuraman,Zeithaml&Berry(1988).3商學學報　第十五期—34—(AdamSmith)(1993)1.2.3.4.1..4稅務機關服務品質對民眾納稅不滿意度之影響—35—2.11H1H2.5商學學報　第十五期—36—灱H11.H1-12.H1-23.H1-34.H1-45.H1-5牞H21.H2-12.H2-23.H2-34.H2-45.H2-5犴H3.6稅務機關服務品質對民眾納稅不滿意度之影響—37—1.2.3.54321SPSS11.01.(reliability)(stability)(consistency)(2003)LikertCronbach2.XY3.t(Independent-SamplesTTest)()().7商學學報　第十五期—38—(2002)t4.360314830685%11.14948.7%15751.3%2.31-4011437.3%41-509430.7%3.22172.2%8527.8%31-504.104.8稅務機關服務品質對民眾納稅不滿意度之影響—39—34%9932.4%113.6%1()()120106310385.83%120105410184.17%120103110285%360314830685%Cronbach2Cronbach0.9172Cronbach0.6781~0.8349Cronbach0.4392Cronbach0.4516~0.9177Cronbach0.7650Cronbach0.57060.74832CronbachCronbachCronbachCronbach0.91720.43920.76500.67960.91770.57060.74330.81040.83490.45160.74830.70500.51070.6781.9商學學報　第十五期—40—灱H13p0.01H11.H1-1p0.01H1-12.H1-2p0.01H1-23.H1-3p0.01H1-34.H1-4p0.01.10稅務機關服務品質對民眾納稅不滿意度之影響—41—H1-45.H1-5p0.01H1-533P-0.272-0.218-0.316-0.297-0.287-0.3350.000**0.000**0.000**0.000**0.000**0.000****p0.01牞H2t(Inde-pendentSamplesTTest)4t(IndependentSamplesTTest)(p0.01)H21.H2-1.11商學學報　第十五期—42—(p0.01)H2-12.H2-2(p0.01)H2-23.H2-3(p0.01)H2-34.H2-4(p0.01)H2-45.H2-5(p0.01)H2-5.12稅務機關服務品質對民眾納稅不滿意度之影響—43—4tTP-5.050-4.418-4.652-5.232-5.841-4.8320.000**0.000**0.000**0.000**0.000**0.000****p0.01犴H3H31.55(r=0.178p0.01)(r=-0.144p0.05)(r=-0.283p0.01)(r=-0.227p0.01)512345671.1.510.502.2.410.94-0.0783.1.280.450.006-0.580**4.3.100.95-0.154**-0.173**0.174**5.1.210.41-0.0460.0160.022-0.0956.3.990.52-0.299**-0.0670.026-0.0030.097.13商學學報　第十五期—44—7.4.270.40-0.183**-0.0790.042-0.009-0.0530.388**8.1.640.270.178**0.107-0.044-0.144*0.009-0.283**-0.227***p0.05,**p0.012.660.173**0.0940.0820.0780.131+0.1000.0920.0900.0490.0400.0400.043-0.103+-0.118*-0.123*-0.126*0.0040.0240.0120.025-0.252**-0.205**0.941+-0.128*0.621+*-1.599*F3.659**6.408**6.218**6.033**R20.0570.1140.1270.140AdjustedR20.0420.0960.1070.117R20.0570.0560.0140.012+p0.10,*p0.05,**p0.01N=3066坽.14稅務機關服務品質對民眾納稅不滿意度之影響—45—(R2=0.057Fchange=3.659p0.01)夌(=-0.252t=-4.365p0.01)奅(R2=0.014Fchange=4.617p0.05)(=-0.128t=-2.149p0.05)妵(R2=0.012Fchange=4.261p0.05)(H3)3.2.15商學學報　第十五期—46—2.01.5________________________1.871.551.721.581.7502t(IndependentSamplesTTest)7.16稅務機關服務品質對民眾納稅不滿意度之影響—47—7H13H24H361.2.3..17商學學報　第十五期—48—灱1.2.3.4.5.牞()()()()()().18稅務機關服務品質對民眾納稅不滿意度之影響—49—1.SPSS912.923.821.Parasuraman,A.,ValarieA.Zeithaml,andLeonardL.Berry,ProblemsandStrategiesinServiceMarketing,JournalofMarketing,Vol.49,Spring1985,PP.33-46.2.ParasuramanA.,ValarieA.Zeithaml,andLeonardL.Berry,AConcep-tualModelofServiceQualityandItsImplicationsforFutureResearch,JournalofMarketing,Vol.49,Fall1985,PP.41-50.3.ParasuramanA.,ValarieA.Zeithaml,andLeonardL.Berry,SERVQUAL:AMultiple-ItemScaleforMeasuringConsumerPerceptionsofServiceQuality,JournalofRetailing,Vol.64No.1,Spring1988,PP.12-41.4.Rosander,A.C.,ServiceIndustryQC-IstheChallengeBeingMet,QualityProgress,Sep.1980,PP34-35..19商學學報　第十五期—50—.20