Objective—This paper aims to investigate the relationship between smart city elements and performance from the community's perspective in Petaling Jaya City. Methodology—This paper adopted PLS-SEM techniques, and 128 respondents were collected through questionnaire surveys. PLS-SEM is required to determine the reliability and validity of the model in terms of measurement and structural model. Findings – The results found that our model is reliable and valid regarding measurement and structural model. Our R-square values achieve satisfactory results, where two of the three dependent variables acquire a moderate benchmark. The hypotheses results show that only a few of the Smart City Elements significantly affect Smart City Performance. Novelty – Novelty in this research is identified when we can refer to the understanding of the needs of the Smart City model from the community’s perspective. The Smart City concept created by the government undoubtedly sustains the city towards a better and more progressive life. In this study, we have evaluated the value of the Smart City concept from the community. Type of Paper: Empirical JEL Classification: R11, R58 Keywords: Smart City; Elements; Performances; Perspective; Community; Petaling Jaya. Reference to this paper should be made as follows: Azmi, N.A; Rozman, R.T.A.T. (2024). Divulging the Smart City Concept in the Perspective of Community, J. Bus. Econ. Review, 8(4), 25–37. https://doi.org/10.35609/jber.2024.8.4(3)