近兩年在疫情的衝擊下，加速了行動支付的使用。為瞭解影響小規模營業人導入台灣Pay行動支付的因素。本研究以創新擴散理論與創新抵制理論為基礎，設計訪談大綱，再以紮根理論進行資料分析。本研究以台中市霧峰區光復新村的店家為訪談對象，透過深度訪談方式取得資料，並將訪談內容逐字稿透過譯碼將資料加以分析。本研究結果發現在有用性與易用性方面對店家導入台灣Pay有顯著正面影響；在相關手續費用收取與使用安全性方面則無顯著負面影響；在政府推廣方面無顯著正面影響；稅賦優惠方面對小規模營業人而言則無正面影響。整體而言台灣Pay使用人數的增加會讓店家對導入台灣Pay更具信心。 In the past two years, under the impact of the epidemic, the use of mobile payment has been accelerated. In order to understand the factors affecting the introduction of Taiwan Pay mobile payment by small-scale business operators. Based on innovation diffusion theory and innovation resistance theory, this research designs interview outline, and then conducts data analysis based on grounded theory.In this study, the interviews were conducted with shop owners in Guangfu New Village, Wufeng District, Taichung City. The data were obtained through in-depth interviews, and the data were analyzed by translating the interview content verbatim.The results of this study found that in terms of usefulness and ease of use, it has a significant positive impact on the introduction of Taiwan Pay by stores; there is no significant negative impact on the collection of related fees and safety of use; there is no significant positive impact on government promotion; tax incentives On the other hand, there is no positive impact on small-scale operators. Overall, the increase in the number of Taiwan Pay users will make stores more confident in introducing Taiwan Pay.
