隨著數位化轉型的加速和對環保意識的日益重視，政府積極地推動統一發票電子化以提高交易效率並促進環保，從而促成了電子發票的廣泛應用，後續隨著資訊科技的進步使得與電子發票相關的應用程式迅速的發展，這些應用程式通過同步使用者的發票資料，為消費者提供了許多便利的功能。然而，也伴隨著使用者對於個人隱私保護的擔憂增加，這些擔憂可能會引起使用者對電子發票應用程式的抵觸，進而影響其對該應用程式的持續使用意願。本研究以隱私顧慮為核心，採用Maseeh et al. (2021)提出的APCO模型，深入探討了電子發票應用程式中隱私顧慮的成因、本質以及隱私顧慮如何影響使用者的態度和行為進而影響使用者的持續使用意圖，並通過對台灣地區電子發票應用程式使用者進行網路問卷調查，收集數據後利用結構方程模型（SEM）進行分析。
研究結果顯示，隱私顧慮的成因，如風險認知和隱私經驗，對使用者的隱私顧慮有顯著的正面影響，而熟悉度則對隱私顧慮有顯著的負面影響。此外，隱私顧慮對使用者態度有負向顯著影響，而態度對持續使用意圖有正向顯著影響，同時隱私顧慮也會正向顯著的影響使用者的抗拒行為，進而使得使用者抗拒對持續使用意圖負向顯著影響。
本研究不僅在理論上擴展了APCO模型至電子發票應用程式這個新興電子商務情境，更深化了對隱私顧慮如何影響使用者行為的理解，而且在實務上為電子發票應用程式的開發商和政策制定者提供了策略建議，希望以此減少使用者的隱私顧慮和抗拒，從而促進對其的持續使用意圖，期許這些建議對於未來電子發票應用程式在電子商務領域的發展上有所幫助。

The Taiwanese government is actively promoting the digitization of unified invoices, leading to the rapid development of applications related to electronic invoices. These applications synchronize users' consumption data to provide consumers with many convenient features. However, this has also raised users' concerns about personal privacy protection, potentially resulting in user resistance to e-invoice applications and affecting their willingness to continue using these applications. This study focuses on privacy concerns, employing the APCO model proposed by Maseeh et al. (2021) and integrating the MUIPC theory to explore the causes of privacy concerns in e-invoice applications and how these concerns influence user attitudes and behaviors, ultimately impacting their intention to continue usage. Through an online questionnaire survey of e-invoice application users in Taiwan and SEM analysis, the study found that antecedents of privacy concerns, such as risk perception and privacy experience, significantly positively influence users' privacy concerns, while familiarity significantly negatively impacts privacy concerns. Additionally, privacy concerns significantly negatively affect user attitudes, and attitudes significantly negatively influence user resistance behavior, while attitudes positively impact continued usage intention. Furthermore, privacy concerns significantly positively influence users' resistance behavior, subsequently negatively impacting continued usage intention. This study not only expands the theoretical understanding of the APCO model in e-invoice applications but also deepens the comprehension of how privacy concerns affect user behavior, providing recommendations for developers and policymakers of e-invoice applications.

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