SPBE Governance is a framework that ensures the implementation of regulation, direction, and control in the integrated implementation of SPBE. This SPBE Governance aims to ensure that the SPBE elements consist of the National SPBE Master Plan, SPBE Architecture, SPBE Roadmap, SPBE Program Plan and Budget, Business Process, Data and Information, SPBE Infrastructure, SPBE Application, SPBE Security, and SPBE Services in order to achieve the objectives of the SPBE. In the implementation of all the elements of the SPBE, it is necessary to integrate and harmonize the National SPBE and the Regional SPBE, so that in this thesis research will be carried out the Governance of SPBE in Tangerang City. Based on the Decree of the Minister of State Apparatus Empowerment and Bureaucratic Reform of the Republic of Indonesia number 1503 of 2021 concerning “Electronic-Based Government System Evaluation Results at Ministries, Institutions, and Local Governments”, the Tangerang City Evaluation Result Report received a good predicate, by accepting an SPBE Index at 3.40 maturity level. To maintain this condition, even to improve it, some tips are needed, especially in the SPBE Governance domain, namely the SPBE Strategic Planning aspect, the application of Information and Communication Technology aspects, and the SPBE Organizer aspect. From the results of the evaluation, there are several assessments that are categorized as weaknesses, so it is necessary to take holistic steps so that they can be strengthened. Nevertheless, assessments that have been categorized as strengths must still be considered by taking strategic steps so that the implementation of Good Corporate Governance can be realized quickly, accurately, measurably, and sustainably.