This thesis investigates and compares consumer behavior towards e-payment in Taiwan and Indonesia during the COVID-19 pandemic. It explores the surge in cashless payment methods and the significant increase in e-payment usage in Taiwan, driven by its perceived safety during the pandemic. The study focuses on Taiwanese and Indonesian nationals, using a quantitative survey methodology to collect data. The findings contribute to understanding the factors influencing Taiwanese consumers' adoption of e-payment services and offer insights for e-payment companies. The research highlights the growing importance of cashless payment trends in these countries and provides a foundation for future research to delve deeper into the topic. Overall, it offers a comprehensive analysis of consumer behavior in e-payment during the COVID-19 pandemic in Taiwan and Indonesia.