<![CDATA[Micro, small, and medium enterprises (MSMEs) have the potential to increase state revenue through the tax sector and also make significant contributions to national economic growth. However, MSMEs still face many challenges in fulfilling their tax obligations. These include a lack of tax knowledge, complex regulations, and the promise of using digital tax services. This study investigates the role of taxation in improving MSME taxpayer compliance in Indonesia in the era of tax digitalization. The research was conducted using the Systematic Literature Review (SLR) method with PRISMA 2020 guidelines. Twenty scientific articles published during the 2021–2026 period were examined and derived from national journals accredited by SINTA and international journals indexed by Scopus. Key themes were identified through content analysis techniques to synthesize previous research findings. The results indicate that several factors contributing to increased MSME taxpayer compliance are tax knowledge, taxpayer awareness, modernization of tax administration, digitalization of tax services, tax socialization, and regulatory reform. Digitalization of the tax system facilitates administration and encourages voluntary behavior. This study shows that improved taxation, better digital infrastructure, and adaptive tax policies are important components in building a sustainable MSME tax system.]]>
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