Exploring the Factors Influencing Resistance Intention of E-invoice Carrier by Innovation Resistance Theory

Abstract

The government has been promoting the e-invoice since 2010 for ten years According to the statistics from the Ministry of Finance in 2019 the usage rate of e-invoice was 21 9% which means most of people did not use the e-invoice Therefore this study explores the reasons why the peoples resist to use the e-invoice And gives suggestions to the government to implement relevant policies This study based on innovation resistance theory to explore the correlation between negative use attitudes and resistance intention of perceptual barriers to e-invoice and discusses the relationship between negative use attitudes and resistance intention In addition the environmental concern is used as a moderating variable to test whether the degree of environmental concern has a weakening effect against the resistance intention In this study There are 430 valid questionnaires received from Facebook Instagram and Ptt The analysis results are that the use barrier positively affects the user's negative use attitude the value barrier positively affects the user's negative use attitude the risk barrier positively affects the user's negative use attitude and the negative use attitude positively affects the resistance intention and negative use attitude has an mediation effect between the perceptual barriers and resistance intentions According to the above empirical results it can be confirmed that the behavioral decision path of rational behavior theory could be apply to describe the decision-making process of the resistance intention of innovation Then this thesis provides some suggestions to the government to reduce the perceptual barriers of innovation adoption

Date of Award	2020
Original language	English
Supervisor	Shuang-shii Chuang (Supervisor)