The Journal of the Korea Contents Association (한국콘텐츠학회논문지)

The Korea Contents Association (한국콘텐츠학회)
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An Effect of Quality Factor of Tax Information System on User's Satisfaction and Business Performance

세무정보시스템의 품질요인이 사용자만족과 업무성과에 미치는 영향

  • 홍순복 (동명대학교 경영대학 경영학과)
  • Received : 2016.03.28
  • Accepted : 2016.04.26
  • Published : 2016.06.28
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Abstract

The purpose of this research is to find the effect of the user's satisfaction according to the quality factor of the National Tax Service tax information system on the business performance of the tax officials. In this research, the quality factor of tax information system was divided into information quality, system quality, and service quality and the importance of the user's satisfaction and business performance was suggested. As the result of analysis, the suggested model showed acceptable data suitability and all of the suggested 4 hypotheses had an statistically meaningful effect. Accordingly, it could be identified that the quality factor of the tax information system had a positive effect on user's satisfaction when the tax officials conduct taxation business and that the tax officials with high satisfaction in using the tax information system showed greater business performance.

본 연구는 세무공무원들의 과세업무수행 시 사용하는 국세청세무정보시스템의 품질요인을 정보의 질, 시스템 질, 서비스 질로 구분하여 이에 따른 사용자 만족이 업무성과에 어떤 영향을 미치는지를 분석하는데 그 목적이 있다. 이를 위해 부산시와 울산, 경남지역에서 근무하는 세무공무원들을 대상으로 편의추출법을 이용하여 297부를 AMOS 23.0을 이용하여 분석하였다. 분석결과, 세무정보시스템의 품질요인 중 시스템 질이 사용자만족에 가장 큰 영향을 미치고 그 다음 서비스 질과 정보의 질 순으로 유의한 영향을 미치는 것으로 나타났다. 따라서 세무정보시스템품질요인은 시스템을 사용하는 사용자의 만족을 극대화할 수 있는 전략적인 요인으로서 사용자의 만족에 유의미한 영향을 미치며 이러한 사용자만족은 업무성과에 직접적인 선행변수가 된다는 것을 확인하였다.

Keywords

References

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