<![CDATA[This study examines how e-commerce tax system integration influences tax compliance among indonesian marketplace sellers by testing digital tax literacy as a mediator and trust in the digital tax system as a moderator. Data were collected through a quantitative survey of 166 active sellers on Shopee, Tokopedia, TikTok Shop, and Lazada using purposive sampling and analysed with Partial Least Squares Structural Equation Modeling in SmartPLS. The results show that e-commerce tax system integration positively affects digital tax literacy (β = 0.442, p < 0.001) and tax compliance (β = 0.171, p = 0.005). Digital tax literacy positively affects tax compliance (β = 0.231, p = 0.002) and partially mediates the relationship between system integration and compliance (β = 0.102, p = 0.005). Trust significantly moderates this relationship, but its negative interaction effect (β = −0.225, p < 0.001) indicates that higher trust reduces the marginal influence of system integration. Theoretically, the findings connect TAM and TPB by demonstrating that technological integration improves compliance through capability development, while trust operates as a boundary condition. Practically, tax authorities and marketplace operators should combine system integration with targeted digital tax education, transparent data governance, and accessible user support.]]>
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