| Variable | Dimensions | No of Item | Source |
1 | Independent Variable
Electronic Business Customs | Electronic Infrastructure | 8 | Al-A’wasa, 2017 |
2 | E-Business Systems | 7 | ||
3 | Electronic information systems | 8 | ||
4 | Electronic customs services | 6 | ||
5 | Customs Risk Analysis Management Systems | 8 | ||
| 37 |
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6 | Mediating Variable
Knowledge Management | Knowledge acquisition | 8 | Al Fares, 2010 |
7 | Knowledge Storage | 5 | ||
8 | Knowledge Distribution | 6 | ||
9 | Knowledge Implementation | 8 | ||
| 27 |
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10 | Dependent Variable
Institutional Performance | Customs clearance procedures | 4 | Al-A’wasa, 2017 |
11 | User satisfaction | 4 | ||
12 | Revenue collected | 4 | ||
13 | Reduce customs evasion | 4 | ||
14 | Customs control | 4 | ||
15 | Institutional Capacity | 6 | ||
| 26 |
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