<![CDATA[This study examines the effect of tax system digitalization on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs). Grounded in the integration of the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB), this research analyzes how perceived accessibility, system reliability, data security, and ease of use influence compliance behavior. A quantitative explanatory design was employed using survey data collected from 332 MSME taxpayers who had utilized digital tax services (e-Filing, e-Billing, and DGT Online) for at least one year. Data were analyzed using simple linear regression. The results indicate that tax system digitalization has a positive and statistically significant effect on MSME tax compliance (β = 0.628; p < 0.001). The coefficient of determination (R² = 0.394) shows that 39.4% of the variance in tax compliance is explained by the digitalization variable. These findings suggest that improvements in digital accessibility, system reliability, and user support strengthen compliance behavior among MSMEs. The study contributes theoretically by empirically validating the integrated TAM–TPB framework in the context of digital tax compliance and provides practical implications for policymakers seeking to enhance fiscal inclusion through digital transformation initiatives.]]>
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