Table 2 Independent sample T-test based on gender and classification

Q1

I believe that this digital learning system helps me to be familiar with the course content

(2.3888) *

(0.8581)

Q2

I believe that this digital learning system can improve my learning efficiency

(1.0700)

(1.6943) *

Usefulness

Q3

I believe that this digital learning system provides positive helps on the understanding of the course content

(1.9975) *

(1.5642)

Q4

I believe that this digital learning system allows me to understand the course content easily

(1.9202)

(1.4564) *

Q5

Overall, my evaluation to this digital learning system is positive

(1.2439)

(1.4327) *

Q6

I think the operation of tax law digital study system is simple for me

(0.9671)

(2.9734) *

Q7

I think browsing of tax law digital learning system is simple for me

0.5235

(1.2668)

Ease of use

Q8

I think the user interface of tax law digital learning system is simple for me

0.6192

(2.3010)

Q9

I think tax law digital learning system is clear and easy to read for me

0.3980

(0.9599)

Q10

Overall, I think using this system is easy

0.6116

(1.6266)

Q11

I think tax law digital learning system is convenient

(0.0635)

(2.8388)

Q12

I think tax law digital learning system is interesting

(1.3782)

(1.0306)

Attitude toward using

Q13

I think tax law digital learning system is helpful

(1.0559)

(0.1813)

Q14

I would like to use this system for studying tax law

(0.3038)

(1.3859)

Q15

Overall, my evaluation for this system is positive

(0.8562)

(1.9706)*

Q16

I am willing to participate if there is a digital learning program

(1.1352)

(2.5256)

Q17

I am willing to participate if there is a program designed with this model in the future

(0.6680)

(2.2812)

Behavioral intention to use

Q18

I will choose to study tax law with digital learning system if it is allowed in the future

(0.5865)

(0.7577) *

Q19

I will keep studying tax law with digital learning system if it is allowed in the future

(0.8879)

0.1337 *

Q20

Overall, I have a very high intention of using tax law digital learning system

(1.2976)

(1.6338)

Q21

I will actually use digital study system if digital learning activity starts now

(1.4397)

0.1928

Q22

I would like to participate some similar digital learning programs again

(0.2361)

(2.2162)

Q23

I believe that participating digital learning activities will improve the learning efficiency

(2.2211)

(0.9289) *

Actual use

Q24

I like to participate digital learning activities because it can assist on traditional learning

(0.5103)

(0.7297) *

Q25

I like to participate digital learning activities because it can replace traditional learning completely

(1.6214)

0.6560

Q26

Overall, my evaluation of this system from my actual use experience is positive

(0.2670)

(1.3200)