Wearing a helmet has been widely recognized as a factor in reducing motorcycle accident fatalities. Establishing a campaign to increase helmet use is therefore essential. When considering differences between residential areas, there are differences in attitudes or motivations toward helmet wearing. This study analyzed the factors affecting the intention to wear a helmet to determine appropriate policies and guidelines. The theory of planned behavior (TPB) and Locus of Control (LOC) were applied, with the given socioeconomic background, basic attitude, and other characteristics being investigated, to assess the different behaviors or intentions in urban and rural areas. Structural equation modeling (SEM) segmented urban and rural areas to be used for the multi-group analysis, from which it was found that the attitudes in the two areas were significantly different. For latent variables that significantly affected helmet use intention in the urban locale, it was found that the most impactful factors were positive attitude and internality. In rural society, positive attitude was the most important factor, followed by internality and subjective norms. Indicating factors can be summarized in the following policies: it was concluded that promoting motorcycle helmet use and a positive attitude toward the wearing of helmets, by making riders realize how they could act to decrease injuries, should be emphasized in both urban and rural areas. However, in the rural community, the value of wearing a helmet should also include the impacts on people close to riders, such as friends or parents.