Taiwan has distinguished itself amidst the transformative shift in global finance, driven by the proliferation of mobile payment systems, with its high smartphone penetration and advanced digital infrastructure. This study examined the factors influencing consumer attitudes and behaviors toward Line Pay, a key player in Taiwan's mobile payment ecosystem. Utilizing an extended Technology Acceptance Model (TAM), the research integrated additional variables such as social influence, trust, security, and environmental concerns, offering a comprehensive framework to understand user adoption dynamics. 120 Taiwanese participants were surveyed by employing the Purposive Sampling Method and data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results indicated that perceived usefulness, ease of use, and promotional incentives played significant roles in shaping user attitudes and behavioral intentions. Privacy and security concerns, while present, had a lesser impact compared to convenience and perceived value. The model demonstrated strong explanatory power, accounting for 72.8 % of the variance in attitude (R