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The existing literature primarily focuses on the internal factors of administrative organizations to carry out e-government research. However, the effect of culture on the e-government website penetration level has not yet received as much attention as it deserves in the world of e-government research. This paper conducts research based on Hofstede's cultural model and uses AMOS 23.0 to construct the second-order factor structural equation model (SEM) to analyze the data. The results of Hofstede show significant differences in masculinity and femininity culture between China and South Korea. This dimension may reveal the influence of culture on the citizens' needs for using e-government services. Therefore, this paper discusses whether these cultures influence Chinese and Korean e-government website penetration levels or not. Moreover, this paper puts forward constructive suggestions to the government in view of culture. In developing e-government, the government should provide e-government services that conform to the culture and citizens' needs.

Do Masculinity and Femininity Matter? Evidence From the Investigation on the Penetration Level of E-Government Websites Between China and South Korea