The rapid growth and development of mobile technology has provided an opportunity which open up a new channel in advertising. Advertising can now utilize cellphone technology as the media for advertising campaign, which is broadly known as mobile advertising. Although it has given that much opportunity, mobile advertising still has some problems that could cause great loss for advertisers or publishers, for instance, there are people who still don't have a desire to click on the mobile advertisement shown on the mobile phone screen, in fact, there are also some cases where the mobile phone user click on the advertisement accidentally. Those condition had trigerred the curiosity of the author to seek out the factors that influence the acceptance of mobile devices users toward mobile advertising in Indonesia. This research aims to find out which factors that influence the mobile device users in accepting mobile advertising and to give recommendations to advertisers, publishers or developers, and the advertising networks company so that the advertisement in mobile advertising can be more accepted by mobile device users. The theoritical framework in this research is adopted from several acceptance model including Technology Acceptance Model (TAM), Uses and Gratifications Theory (UGT), and Innovation Diffusion Theory (IDT). The model also modified by relating it with Indonesian context, based on the data that was initially gathered from Indonesian respondents, and also based on the previous research. The data was gathered by spreading out questionnaires to mobile users through online and offline questionnaires. 208 questionnaires had been gathered, these data was processed and analyzed using variance based structural equation modelling (SEM) which is Partial Least Squares (PLS). The result gives an understanding that personalization, informativeness, entertainment, irritation, institutional trust, incentive, advertising value and perceived risk influence the mobile users acceptance toward mobile advertising in Indonesia.