Abstract
The purpose of this paper is to examine the role of trust in local government's forest management and effect by forest environmental tax in the prediction of the psychological processes of evaluation for forest environmental tax. A multiple group analysis in structural equation model is applied to show the differences of these influences between in the high interest group and the low interest group for local forest problem. The proposed model demonstrates that effect by forest environmental tax is the influential factors in the high interest group. On the other hand, in the low interest group, trust is the important factors.