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社會壓力、承諾與稅務員反功能行為：實驗研究
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Nonetheless, we found no evidence supporting the moderating effect of organizational
commitment on the relationship between social pressures and turnover intention. A plausible
explanation is that social pressures on tax officials stem from supervisors who have the
power to command and appraise them as well as from peers. Such pressures arise from work
opinion and affection conflicts with their colleagues. For entry-level tax officials, it might be
easier dealing with the stress of achieving goals in the workplace, and more difficult to cope
with social pressures. In addition to offering an insight into the effects of social pressures and
commitment on tax officials’ dysfunctional behaviors, further considerations and suggestions
for practical application are provided. This study consists of the accumulated knowledge of
work pressures and commitments among tax officials, and it serves as a contribution to the
research of stress and commitment theories. Since tax officials play a critical role in tax
collection for the government, it is important for future researchers to consider other types of
pressures and social support systems so that they can obtain a more in-depth and
comprehensive understanding of audit quality and turnover intention of tax officials.