IEnumerable<Users> list = from u in sso.Users
                                              select u;
                
                    UserListModel udm  = new UserListModel();
                    udm.TotalPages = (int)Math.Ceiling((double)list.Count() / itemperpage);
                    list = list.Skip((page - 1) * itemperpage).Take(itemperpage).ToList();

SELECT 
[Extent1].[UserID] AS [UserID], 
....

FROM [dbo].[Users] AS [Extent1]

(double)list.Count() / itemperpage

IEnumerable<Users> list = from u in sso.Users select u;

IQueryable<Users> list = from u in sso.Users select u;