Role Stress and Job Satisfaction among Tax Agent Staff ：Mediating Effects of Depersonalization and Moderating Effects of AI/Digital Technology Utilization and Generational Differences

[Purpose] This study examines how dimensions of role stress influence job satisfaction among tax agents, highlighting the effects of depersonalization, AI/Digital Technology utilization and generational differences. [Methodology] Data from 330 employees of tax agencies in Gyeonggi and Incheon Provinces were analyzed using SEM and SPSS PROCESS Macro. [Findings] The results show that role ambiguity and overload lower job satisfaction via depersonalization；AI/Digital Technology utilization eases ambiguity effects but worsens satisfaction loss and MZ generation members are more susceptible to the negative impact of depersonalization. [Implications] The findings extend the Job Demand－Resources framework to the tax service context, indicating that clear roles, digital capability, generation－sensitive management, depersonalized management practices are vital for job satisfaction in the AI/Digital era.