For the past two decades, e-government has become a part of government's development programmes throughout the world. With the availability of e-government, public services can be accessed 24 hours a day, 7 days a week. Governments have put a lot of resources into implementing e-government platforms. Technology adoption scholars have paid serious attention towards understanding the factors that influence citizens' usage of online services.However, despite the enormous research efforts that have been put forth and the use of egovernment services that has been examined widely, e-government services offered by the government agencies often remain underutilised. Malaysia has successful cases of implementing e-government services. However, a recent study about e-government adoption in Malaysia indicated that it was growing slowly with a low rate of adoption. Moreover, several studies also found that citizens were more likely to use e-information services than e-payment services, even with both services were offered online in the same webpage. As such, it is reasonable for this study to understand the reasons e-information usage was higher compared to e-payment services in e-government services.Evidence demonstrates that the Unified Theory of Acceptance and Use of Technology (UTAUT) conceptual model has been successfully employed to explain technology adoption by citizens. Furthermore, the predictors in these models have been validated by prior studies in various settings. By considering a variety of types and levels of e-government services, the present study is significant in that it examines the citizens' attitudes towards different egovernment system use. Thus, this study was conducted with the aim to identify the predictor factors in the usage of different e-government services and functions by: i) examining the main factors that influence usage of different e-government services (i.e., income tax, property tax, and traffic fines); and ii) identifying the factors leading to the usage between e-informational and e-payment services.This study involved two stages. First, interviews with participants that had used government online services were undertaken as a scoping study to get opinion about citizens' attitudes about using e-government services. After using a template analysis, five factors were identified to be relevant in the Malaysian context: Relative Advantage; Effort Expectancy; Social Influence; Perceived Trust; and Perceived Risk. Following from the scoping study, the UTAUT model was modified for this study.