Implementation of e-govemment in Indonesia began in 2003 when the Government of Indonesia released Presidential Instruction No3/2003 regarding the National Policy and Strategy Development of E-Government. Howevei, until then the public services that provided through e-government are still very limited in quantity as well as quality. This paper presents the results of study that was conducted by online on Indonesian Internet users and the manager of the 0-government sites of Indonesia. Quantitative and qualitative approaches were used in this study. This research found that most Internet users have intention to use e-govemment. They are Internet users who have the characteristics in majority consist of: female, have age between twenty one to thirty years old, have bachelor education degree, and they have been using the Internet for a period of seven to nine years. According to the citizens’ perspective, the most critical factors to the intention to use e-government are the relative advantages of e-government and the compatibility of e-government with the ability and life style of users. From to the government’s perspective, the most critical factors for successful implementation of e-government are the e-leadership and the opportunity to develop employees’ capacity in the technical training on e-government.