<![CDATA[The growth of the digital creative economy has created new income opportunities for content creators through various digital platforms, while also presenting challenges in fulfilling tax obligations, particularly in terms of tax understanding, the use of digital tax services, and perceptions of tax sanctions. This study aims to examine the effects of digital tax literacy, digital tax service quality, and perceived tax sanctions on the tax compliance of content creators in the digital creative economy. A quantitative approach with an explanatory research design was employed. The sample consisted of 200 content creators who earned income from digital activities and were selected using purposive sampling. Data were collected through an online questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The results show that digital tax literacy has a positive and significant effect on tax compliance, with a path coefficient of 0.342 and a p-value of 0.015. Digital tax service quality also has a positive and significant effect, with a coefficient of 0.287 and a p-value of 0.002, while perceived tax sanctions have a positive and significant effect, with a coefficient of 0.251 and a p-value of 0.008. Digital tax literacy has the strongest effect among the three predictors. The findings imply that improving digital tax education, strengthening technology-based tax services, and applying clear and consistent tax sanctions are important strategies for enhancing tax compliance among content creators.]]>
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