Abstract:Based on attribution theory, this study argues that the citizen’s perceived efforts can be attributed as their beliefs about e-government, then these beliefs have effect on the trust in the e-government. The causal process is empirical analyzed, which explains the relationship between citizen’s perceived efforts and trust in the e-government. Result shows that perceived effort to provide quality content affects beliefs about e-government sense of shared values, respect, and opportunism. Furthermore, the first two beliefs have positive effect on trust in the e-government.