This study aims to analyze factors influencing citizens’ intentions to take protective action against particulate matter (PM) and their actual actions in response to PM. There were few research on the role of government factors and the issue of intention–action inconsistency in the context of PM mitigation action. Therefore, this study set not only variables in the risk perception paradigm but also ones in government factors as independent variables, while intention and action in response to PM were set as dependent variables. This study’s analysis was based on survey data collected from Korean people. For representativeness of the samples, this study adopted the quota sampling method, considering region, gender, and age. Five hundred respondents finished the survey. To verify the hypotheses, this study used regression and binomial logistic analysis. Analysis showed that (1) negative emotions, trust, knowledge, government competency, policy satisfaction, and policy awareness had significant effects on intention and action in response to PM, and (2) perceived benefits only affected intention, whereas government accountability only affected action. Logistic analysis showed that there were groups in which intentions and actions did not match. Negative emotions and government competence induce intention–action consistency, whereas the perceived benefits and trust in government tend to encourage inconsistency. Knowledge is a variable that induces both consistency and inconsistency in the intention–action relationship. The determinant structures of independent variables affecting the likelihood of belonging to the four groups differed.