政府自2010年推廣消費者與交易中使用載具的政策至今已是第10個年頭，據財政部統計2019年的數據，目前發票載具的使用率約為21.9%，顯示民眾使用載具的比例甚低，政策效率尚可再加以改善。因此本研究探討臺灣民眾抗拒採用雲端發票載具之原因，並進行分析，進而給予政府推行相關政策上的建議。本研究以創新抵制理論作為研究基礎，探討採用雲端發票載具的知覺障礙對於負面使用態度與抗拒意圖之間的關聯性，以及參考科技接受模型架構探討負面使用態度於抗拒意圖的形成過程中的中介效果。另外，以環境關心為調節變數，檢驗受測者的環境關心的程度高低對抗拒意圖是否有減弱的效果。
本研究透過問卷調查的方式，於Facebook、Instagram、Ptt等網路平台上發放，回收479份問卷，其中有效問卷為430份。分析結果為，使用障礙正向影響使用者的負面使用態度、價值障礙正向影響使用者的負面使用態度、風險障礙正向影響使用者的負面使用態度、負面使用態度正向影響抗拒意圖、負面使用態度在各個知覺障礙與抗拒意圖之間具有中介效果。結論結合上述實證結果與填答者的回應，對各個知覺障礙提出分析與改善建議。

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.

參考文獻
中文文獻
王莫昀(2019年9月2日)。嚇！一年印出59億張電子發票 可堆疊出1160棟 101大樓。中時電子報，2020年4月20日，取自：https://www.chinatimes.com/realtimenews/20190902003835-260410?chdtv
今日新聞編輯中心(2019)。又槓龜！他怒問電子發票真的會中獎嗎？ 揭詭異都市傳說。NOWnews今日新聞，2020年4月25日，取自：https://today.line.me/TW/article/QQDpm3?utm_source=copyshare
林震岩(2018)。多變量分析：SPSS的操作與應用。台北：智勝文化。
財政部財政史料陳列室（2019）。電子發票推動及資訊化歷程，2020年4月20日，取自：http://museum.mof.gov.tw/ct.asp?xItem=15525&ctNode=9&mp=1
財政部資訊中心(2013)。推動電子發票創造智慧好生活檔案特輯，2020年4月20日，取自：https://www.fia.gov.tw/public/Attachment/46231583371.pdf
程士華(2019年9月2日)。超浪費！電子發票不e化 每年浪費59億張紙。
經濟日報，2020年4月20日，取自：https://udn.com/news/story/7243/4024684
黃素貞(2019)。營業人面臨使用電子發票之挑戰與解决方案。會計研究月刊，(400)，92-97。
楊運秀、趙行義(2019)。以創新抵制探討行動支付的使用意圖。東吳經濟商學學報。(99)，91-124
簡銀瑩、黃士洲、陳柔方(2018)。電子發票之國際與國内發展趨勢-以加值稅為主。財稅研究，(47:2)，68-89。

英文文獻
Ajzen, I. (1988). Attitudes, Personality and Behavior.US: Dorsey Press
Antioco, M., and Kleijnen, M. (2010), “Consumer adoption of technological innovations: Effects of psychological and functional barriers in a lack of content versus a presence of content situation.” European Journal of Marketing, 44(11/12), 1700-1724.
Barnett, H- G Innovation: the basis for cultural change. New York: McGraw-Hill Book Company, 1953.
Bhattacherjee, A., & Hikmet, N. (2007). Physicians' resistance toward healthcare information technology: a theoretical model and empirical test. European Journal
of Information Systems, 16(6), 725-737.
Chemingui, H., and Ben lallouna, H. (2013), “Resistance, motivations, trust and intention to use mobile financial services.” International Journal of Bank Marketing, 31(7), 574-592.
Cheng, T. E., Lam, D. Y., and Yeung, A. C. (2006), “Adoption of internet banking: an empirical study in Hong Kong.” Decision Support Systems, 42(3), 1558-1572.
Claudy,M. C., Garcia, R., and O’Driscoll, A. (2015), “Consumer resistance to innovation—a behavioral reasoning perspective.” Journal of the Academy of Marketing Science, 43(4), 528-544.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319-340.
Dembkowski, S. and Hanmer-Lloyd, S. (1994), “The environmental attitude-system model: a framework to guide the understanding of environmentally conscious consumer behaviour”, in Carson, D. et al. (Eds), Marketing: Unity in Diversity. Proceedings of the Annual Conference of the Marketing Education Group, Coleraine, 4-6 July, pp. 232-41.
Ellen, P. S., Wiener, J. L., & Cobb-Walgren, C. (1991). The role of perceived consumer effectiveness in motivating environmentally conscious behaviors. Journal of public policy & marketing, 10(2), 102-117.
Federal Trade Commission, Advisory Opinion Digest 120, April 15, 1967.
Fain, D., & Roberts, M. L. (1997). Technology vs. consumer behavior: the battle for the financial services customer. Journal of Direct Marketing, 11(1), 44-54.
Fishbein, M., & Ajzen, I. (1975). Intention and Behavior: An introduction to theory and research. Journal of Business Venturing 5, 177- 189
Hoffman, D. L., Novak, T. P., and Peralta,M. (1999), “Building consumer trust online.” Communications of the ACM, 42(4), 80-85.
Karjaluoto, H., Laukkanen, T., & Kiviniemi, V. (2010). The role of information in mobile banking resistance. International Journal of Bank Marketing, 28(5):372-388
Kleijnen, M., Lee, N., & Wetzels, M. (2009). An exploration of consumer resistance to innovation and its antecedents. Journal of Economic Psychology, 30(3), 344-357.
Kuisma, T., Laukkanen, T., & Hiltunen, M. (2007). Mapping the reasons for resistance to Internet banking: A means-end approach. International Journal of Information Management, 27(2), 75-85.
Lai, V. S., & Li, H. (2005). Technology acceptance model for internet banking: an invariance analysis. Information & Management, 42(2), 373-386.
Laukkanen, T., & Lauronen, J. (2005). Consumer value creation in mobile banking services. International Journal of Mobile Communications, 3(4), 325-338.
Laukkanen, T., Sinkkonen, S., Kivijärvi, M., & Laukkanen, P. (2007). Innovation resistance among mature consumers. Journal of Consumer Marketing, 24(7), 419-427
Laukkanen, P., Sinkkonen, S., and Laukkanen, T. (2008), “Consumer resistance to internet banking:postponers, opponents and rejectors.” International Journal of Bank Marketing, 26(6), 440-455.
Laukkanen, T. (2016), “Consumer adoption versus rejection decisions in seemingly
similar service innovations:The case of the Internet and mobile banking.” Journal of Business Research, 69(7), 2432-2439.
Liao, Z., & Cheung, M. T. (2002). Internet-based e-banking and consumer attitudes: an empirical study. Information & Management, 39(4), 283-295.
Minton, A. P., & Rose, R. L. (1997). The effects of environmental concern on environmentally friendly consumer behavior: An exploratory study. Journal of Business Research, 40(1), 37-48.
Moorthy, K., Suet Ling, C., Weng Fatt, Y., Mun Yee, C., Ket Yin, E. C., Sin Yee, K., & Kok Wei, L. (2017). Barriers of mobile commerce adoption intention: perceptions of generation X in Malaysia. Journal of Theoretical and Applied Electronic Commerce Research, 12(2), 37-53.
Mostafa, M. M. (2007). A hierarchical analysis of the green consciousness of the Egyptian consumer. Psychology & Marketing, 24(5), 445-473.
Pavlou, P. A. (2003). Consumer acceptance of electronic commerce: Integrating trust and risk with the technology acceptance model. International Journal of Electronic Commerce, 7(3), 101-134.
Pavlou, P. A., Liang, H., and Xue, Y. (2007), “Understanding and mitigating uncertainty in online exchange relationships: A principal-agent perspective.” MIS Quarterly, 31(1), 105-136.
Ram, S. and Sheth, J.N. (1989), “Consumer resistance to innovations: the marketing problem and its solutions”, The Journal of Consumer Marketing, 6(2), 5‐14.
Schierz, P. G., Schilke, O., & Wirtz, B. W. (2010). Understanding consumer acceptance of mobile payment services: An empirical analysis. Electronic Commerce Research and Applications, 9(3), 209-216.
Schlegelmilch, B. B., Bohlen, G. M., & Diamantopoulos, A. (1996). The link between green purchasing decisions and measures of environmental consciousness. European Journal of Marketing, 30(5), 35-55
SGuin, C., Pelletier, L. G., & Hunsley, J. (1998). Toward a model of environmental activism. Environment and Behavior, 30(5), 628-652.
Sheth, J.N. (1981), “Psychology of innovation resistance: the less developed concept (LDC) in diffusion research”, Research in Marketing, 4(3), 273‐82.
Stern, P. C. (1992). Psychological dimensions of global environmental change. Annual Review of Psychology, 43, 269-302.
Strebel, J., O’Donnell, K., and Myers, J. G. (2004), “Exploring the connection between frustration and consumer choice behavior in a dynamic decision environment.” Psychology & Marketing, 21(12), 1059-1076.
Swilley, E. (2010), “Technology rejection: the case of the wallet phone.” Journal of Consumer Marketing,27(4), 304-312.
Triandis, H. C. (1977). Interpersonal behavior. Brooks/Cole Pub. Co..
Trivedi, J. (2016), “Factors Determining the Acceptance of E-Wallets.” International Journal of Applied Marketing and Management, 1(2), 42-53
Venkatesh, V., Thong, J. Y., and Xu, X. (2012), “Consumer acceptance and use of information technology:extending the unified theory of acceptance and use of technology.” MIS Quarterly, 36(1), 157-178.
Wallendorf, M., Zaltman, G., Zaltman, G., & Zaltman, G. (1983). Consumer behavior:Basic Findings and Management Implications. New York: Wiley.
Zaltman, G. and Lin, N. On the nature of innovations- American Behavioral Scientist, 1971, 14, 651-673