The adoption of e-procurement systems in developing countries is progressing slowly due to several challenges and barriers. Likewise, the adoption of e-procurement systems has been extensively studied, with research focusing on direct effects of factors like transparency and compatibility. This research aimed to evaluate the direct and indirect effects of relative advantage and performance expectancy on the adoption of e-procurement systems by combining components from the Technology, Organization, and Environment model with a modified Unified Theory of Acceptance and Use of Technology. This was accomplished by analyzing the function of attitude as a mediator and the legal framework as a moderator in the suggested study model. This study used a cross-sectional survey research design, together with a stratified sampling technique, to acquire a sample size of 367 respondents. The data were acquired via the distribution of questionnaires and the examination of relevant documents. The collected data underwent descriptive analysis using IBM SPSS statistics version 26, and inferential analysis was performed using PLS-SEM with the assistance of SmartPLS 4 software. The study's results validate a significant statistical moderating impact of the legal framework on the relationship between performance expectancy and attitude towards adoption of e-procurement system. On the other hand, adoption of e-procurement system is impacted by performance expectancy and relative advantage, which have both direct and indirect significances. Attitudes have a direct impact on the adoption of e-procurement system. This study proposes that future research should include respondents from several countries to improve the applicability of the suggested model.