This Academic Paper Research uses two approaches in comprehensively examining aspects of regulatory legitimacy, namely normative legal research and empirical research. The data collection technique used is Library Research on secondary data. Literature study was conducted to obtain secondary legal material by conducting a review of books related to the object of preparation. Data analysis was carried out using the content analysis approach. The results showed that the evaluation of SPBE and the Maturity value of 2.67 was good. There are already juridical and philosophical aspects in developing this information system, and it has been developed based on laws and regulations and the vision and mission and objectives of the Serang Regency Government. Based on the results of the study, it can be concluded that the Government of Serang Regency has carried out the SPBE evaluation stage and obtained a Maturity score of 2.67 with a good predicate, Internal Policy is one of the domains in improving the quality of public services in Serang Regency, The philosophical basis for the Draft Serang Regency Regional Regulation on Government-Based Systems Electronic means the 1945 Constitution of the Republic of Indonesia Article 28F and the scope and direction of regulation of the Draft Regional Regulation on an Electronic-Based Government System in accordance with the vision, mission, goals and objectives to be achieved by the Central government in accordance with the mandate given in Presidential Regulation Number 95 of 2018 concerning Electronic-Based Government Systems.