本研究的目的旨在探討國家文化與小費支付意願的關係。本研究以飯店業為主要研究產業，以至飯店消費的顧客為研究對象，問卷共發出800份，有效問卷共557份，有效問卷回收率69.63%。結果顯示：就台灣消費者而言，權力距離、男性作風與小費支付意願有顯著正向關係，不確定避免、個人主義、長期導向與小費支付意願有顯著負向關係。就美國消費者而言，權力距離、男性作風與小費支付意願有顯著正向關係，個人主義與小費支付意願有顯著負向關係，然而不確定避免、長期導向對小費支付意願的影響不顯著。最後本研究提出管理上的建議，以供業者參考。

This study analyzes the relationship between national culture and propensity to tip. This study focused on the hotel industry, and the study sample comprised hotel customers. Eight hundred questionnaires were distributed, and the procedure yielded 557 valid samples; of which 69.63% were recovered. Analytical results indicate that national culture is important in tipping behavior and cannot be ignored. For Taiwanese consumers, this study found that power distance and masculinity positively and significantly affect tipping intentions, while uncertainty avoidance, individualism and long-term orientation negatively and significantly influence tipping intentions. In the case of American consumers, power distance, and masculinity positively and significantly affect tipping intentions, and individualism negatively and significantly affects tipping intentions; however, the effects of uncertainty avoidance and long-term orientation are insignificant. Based on the above results, this study provides management recommendations as a reference for business owners.