The covid-19 pandemic has spread worldwide, resulting in a situation that has created a necessity to follow social distancing regarding the welfare of the people. This requirement has supported innovative technology to carry out people’s activities online. This study aims to examine the factors that influence the behavioral intention of the citizens, especially taxpayers to pay Land and Building Taxes (PBB) online in Surabaya through the government web page, Badan Pendapatan Daerah (BAPENDA), during the covid-19 pandemics. This study uses the Technology Acceptance Model (TAM) by including additional perceived risk and trust variables. The data is obtained from a total of 270 respondents through the distribution of questionnaires and is analyzed using linear multiple regression analysis. The result of the data is analyzed using SPSS. The results reveal that perceived usefulness, perceived ease of use, perceived risk, and trust are significant factors influencing behavioral intention to use the BAPENDA website as an online PBB payment service. In comparison with previous studies, this study combines the theory of TAM, perceived risk, and trust, which affect behavioral intention to use online tax services during the covid-19 pandemic.