Many previous studies suggest that not every entrepreneurial intention (EI) is eventually transformed into actual behaviour such as starting and operating a new venture This study proposed a new model to investigate the influences of content and process variables on Entrepreneurial Intention among the Iban community in Kuching based on the Theory of Planned Behavior (TPB). The intention-action gap among Iban community was scrutinised, attributing it to the contextual factors, i.e., content (need for achievement, risk-taking propensity, and innovativeness) and process (entrepreneurial self-efficacy and family upbringing), affecting the translation of entrepreneurial intentions which can impact this community’s decision in forming the business that they intended.