Table 2.
Operational definition of questionnaire constructs
| Construct | Operational definition | Number of item | Source of items |
|---|---|---|---|
| BI | The taxpayer's likelihood to use the Internet tax-filing system | 3 | Taylor and Todd45 |
| ATT | Individual preferences and interests via feelings and evaluations regarding the Internet tax-filing system | 3 | Davis 46 |
| PU | The degree of taxpayers' perceived benefits of filing tax by Internet tax filing | 4 | Davis;46 +Focus group |
| PEOU | The degree of a user's belief that the use of the Internet tax-filing system to be free of effort | 4 | Davis46 |
| ISQ | Usefulness of functions, process reliability, response time, and ease of navigation | 4 | Bailey and Pearson;28 Belardo et al.;29 DeLone and McLean;5 Lin and Lu;11 +Focus group |
| IQ | Information reliability, relevance, adequacy, and understandability | 4 | King and Epstein;47 Miller and Doyle;48 DeLone and McLean;5 Rai et al.;49 +Focus group |
| PC | The extent of user confidence on the Internet tax-filing system with the ability of protecting the user's personal information and security | 2 | Wang14 |