• Asia pacific journal of information systems
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• v.31 no.3
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• pp.378-391
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• 2021

The low use of e-vehicles in Yogyakarta City and Pekanbaru City is an essential issue for local governments to maximize e-government policies in both regions. The purpose of this research is to analyze people's attitudes and factors influencing the community of e-Samsat (e-Vehicle tax) users in developing the UMEGA theory, namely technology and government trust. This is a quantitative research based on the philosophy of positivism, which is used to examine populations and individual samples. Data were collected using research instruments and quantitatively analyzed. Furthermore, the hypothesis of the obtained data was tested using SEM-PLS. The results showed that social influence does not affect attitudes of e-Samsat (e-Vehicle tax) users. Furthermore, the study showed that the development of umega theory by adding variables of trust in technology and government affects people's behavior in using e-Samsat services.