本研究以計畫型行為理論為論文架構告知小費正確定義，主構面為人格特質、社會規範、知覺行為控制及認知態度來探討旅客支付小費的行為意圖，在未告知小費正確意義前及告知小費正確意義後旅客支付小費行為意圖差異性探討。 本研究以問卷進行調查，問卷總共發放650份，問卷回收549份，剔除作答不完整之無效問卷112份，實得有效問卷437份，有效問卷回收率80%。問卷回收後以信度分析、效度分析、差異分析、驗證性因素分析、配對t檢定及結構方程式模式進行分析。 根據美國稅務管理 IRS (2012)說明，決定是否是小費或服務費的基本要素:1.小費必須是自願性的付款；2.小費的金額是不能有限制性的；3.小費的金額不可由業者或雇主作決定；4.消費者有決定小費付款金額多寡的權力。以上四個要素對小費的定義上缺一不可，只要不符合其中一項,那小費的意義是被質疑的。故決定是否是小費或服務費的基本精神在於主動權及金額應回歸由消費者決定。 The Theory of the Behavior of Plan was employed, to study the intentions to pay tips by different personality traits, social norms, perceived behavioral control and cognitive attitude; and then discuss the difference of the intentions to pay tips between before and after a correct definition of the tip guide. This study, a questionnaire survey questionnaires a total of 650 were paid, 437 valid questionnaires, the effective response rate of 80%. The main methodology were reliability analysis, validity analysis, variance analysis, factor analysis, pair-wise t-test and structural equation modeling analysis. According to the U.S. tax IRS instructions(2012), decide whether the basic elements is that : 1. Tip must be voluntary payment of gratuity or service charge. 2. The amount of the tip is not restrictive.3.Tip amount can not be determined by industry or employer. 4.Consumers have the powers decided to tip the amount of the payment. The above four elements of the definition of the tip is not dispensable , as long as it does not meet the one that tip the significance is questionable.
