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

6

Mediating Variable

Knowledge Management

Knowledge acquisition

8

Al Fares, 2010

7

Knowledge Storage

5

8

Knowledge Distribution

6

9

Knowledge Implementation

8

27

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