Abstract: Religions play an important role in people’s lives. Specifically, religion values influences people attitude and behavior. Many social norms in a society are based on specific religion values. Those religion values also influence people perception, attitude and behavior toward economic and business. Previous studies report the relationship between religion and economics. Religion values provides entrepreneur in dealing with business and entrepreneurship. However, to the best knowledge of researchers there is no empirical research focus on the relationship between religious values and entrepreneurial intention in Indonesian context. Moreover there are no empirical research compare religious values with personal values in predicting entrepreneurial intention. Thus this research aims to fill the gap by examining the relationship between values (religious and personal) with intention through applying the value-attitude-behavior hierarchy. Based on research model, there are four hypotheses in this research. First, personal value is positively related to attitude toward becoming an entrepreneur. Second, religious value is positively related to attitude toward becoming an entrepreneur. Third, attitude toward becoming an entrepreneur is positively related to entrepreneurial intention. Fourth, the relationship between personal value and attitude toward becoming an entrepreneur is stronger than the relationship between religious values and attitude toward becoming an entrepreneur. A self-administered questionnaire will be used to collect the data for this study. Questionnaires will be distributed to 300 respondents by the drop-off/pick-up method. Completed questionnaires will be analyzed by using structural equation modeling. This study will provide an analysis of the data, a discussion of the findings and offers directions for future research.