T he purpose of this study is to obtain empirical evidence of factors that influence consumer intentions in the use of electronic payments (e-money). The population of this study is the entire community in the Jakarta area. The sample used in this study was 143 respondents with a purposive sampling method. The analysis technique in this study was the analysis of Multiple Linear Regression using SPSS Version 25 For Windows. The type of data in this study is primary data in the form of a questionnaire. Empirical results from this study indicate that individual innovation, discomfort and absorption capacity have a positive effect on perceived usefulness. Usability perception and structural assurance have a positive effect on user intentions, and the same as task technology fit positively influences perceived ease. Meanwhile, perceived ease and quality of the system does not affect user intentions. System quality, monetary value, and connectivity have no effect on perceived usefulness.The result of research shows that executive character has no effect to tax avoidance. Sales growth positively affect on tax avoidance. Profitability positively effect on tax avoidance. Institutional ownership able to strengthen affect of executive character on tax avoidance. Institutional ownership unable to strengthen affect of sales growth on tax avoidance. Institutional ownership unable to strengthen affect of profitability on tax avoidance.