This research aims to determine the factors that influence the acceptance of IoT smart homes in Indonesia, including the desire to use and perceived benefits. Therefore, this research was conducted using Technology Acceptance Model (TAM) Theory and conducted a survey method and resulted in 100 respondents indicated. In this study, it was found that the Perceived compatibility variable for the Perceived Ease of Use and Perceived Usefulness variables and the Perceived enjoyment variable for Perceived Usefulness did not affect - the use of IoT Smart Home. At the same time, other external variables show that external variables affect the use of IoT Smart homes. The results of this study can be used as a research reference on the acceptance of IoT Smart homes in Indonesia. They can enrich theories about the acceptance of IoT Smart homes in Indonesia.