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標題: | 我國營業稅稽徵人力離職因素空間分析 A Spatial Analysis of the Factors influencing Employee Turnover in the Administration of the Business Tax in Taiwan |
作者: | Shih-Yuan Kung 龔仕元 |
指導教授: | 鄧志松(Chin-Sung Teng) |
關鍵字: | 空間分析,鄰近效應,離職因素,國稅局,離職模型, neighborhood effect,spatial analysis,national tax bureau,employee turnover, |
出版年 : | 2013 |
學位: | 碩士 |
摘要: | 本研究以台灣地區81個國稅局分局、稽徵所為分析單位,運用OLS迴歸模型及空間迴歸模型探討各地區國稅局分局、稽徵所員工離職率的空間分佈現象及發掘影響離職之因素。經透過以往離職研究的文獻資料,將影響離職行為之因素區分為五大類別:成就需求因素、薪資福利因素、工作壓力因素、外部工作機會因素及都會化因素,再由此五類因素歸納出對離職行為造成影響之變數。
由實證結果發現,工作壓力因素是造成離職的主要因素,不僅可以解釋員工離職的原因,也可以說明為何離職的分佈會產生空間聚集的現象,其次外部工作機會因素對國稅局員工離職率亦有顯著正向影響,即當地可選擇的其他外部工作越多,愈容易造成離職的發生,而成就需求因素、薪資福利因素及都市化因素則未達顯著性。 最後在OLS迴歸模型中加入空間因素後發現,各國稅局離職率的空間自相關現象並非空間鄰近效應所造成,即自身機關員工離職率高低並不會受到周圍其他機關離職率高低的影響。 This study explored the spatial distribution of the employee turnover of affiliated offices of National Tax Bureau in Taiwan and attempted to find what factors affect employee turnover by using the OLS regression and spatial analysis models. 81 offices of National Tax Administration in Taiwan were used for its unit of analysis. According to previous literature and research, possible factors that affect employee turnover are categorized as follows: needs for achievement, salary benefit factors, job pressure factors, opportunities to get other jobs, and the degree of urbanization. The existing research outcomes based on these five categories have indicated possible variables that have significant effects on employee turnover. Depending on the results of regression analysis, variables such as job pressure factors had the strongest impact on the employee turnover of National Tax Administration. It can not only explain the reason of employee turnover, but also why the spatial distribution of employee turnover displayed spatial cluster. In addition, opportunities to get other jobs had great influence on the employee turnover as well. Nevertheless, needs for achievement, salary benefit factors and the degree of urbanization were found not related to the employee turnover. This study finally incorporated variables of spatial factors into the OLS regression model. The spatial cluster of the employee turnover of National Tax Administration was not influenced by the neighborhood effect. It implied that the employee turnover of an institute was not influenced by that of other institutes. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/62943 |
全文授權: | 有償授權 |
顯示於系所單位: | 國家發展研究所 |
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