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Electronic services are important in government to citizen electronic commerce; however, little is known about electronic government service acceptance model (E-GOV-SAM model). This research aims to develop the determinants of E-GOV-SAM model in the context of e-revenue. The empirical survey results from personal income tax payers show that electronic government service quality has positive impact on building trust and intention to use egovernment service. Results indicate that risks adversely affect trust and intention to adopt egovernment service. Adoption influence has no impact on building trust but does have an impact on the intention to use.