Information technology integration has reshaped public administration, yet developing countries like Indonesia face persistent implementation challenges. This study critically examines how institutional legitimacy shapes e-government adoption in Indonesian villages. Using a qualitative descriptive method with normative legal approach and document analysis of policies, academic articles, and government reports, the study applies Meyer and Rowan's institutional legitimacy theory. Findings reveal that villages adopt e-government to reflect institutional norms rather than functional needs, with success frequently associated with modernization that attracts external resources while reinforcing legitimacy. The study contributes to institutional theory by exposing decoupling between formal compliance and substantive impact in rural digital governance. Five principal challenges emerge: external pressure without internal readiness; symbolic compliance over functional use; cultural resistance to change; mismatch between systems and local realities; and difficulty achieving substantive legitimacy. Meyer and Rowan's six propositions prove effective for analyzing village e-government, revealing that legitimacy-seeking behavior often results in ceremonial adoption rather than meaningful transformation.
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