<![CDATA[This study aims to analyze and develop a conceptual framework regarding various determinants influencing tax compliance of Micro, Small, and Medium Enterprises (UMKM) after the transition period of changes to the Final Income Tax (PPh) tariff scheme amidst the massive implementation of digitalization of tax administration in Indonesia, while also examining it through an Islamic economics perspective. The research method applied in this study is library research with a descriptive-analytical approach through data collection techniques of documentation studies of primary regulations such as HPP Law No. 7 of 2021 and PP No. 55 of 2022, Islamic jurisprudence (fiqh muamalah) literature, as well as indexed secondary literature from 2020 to 2025. The results of the study indicate that tax compliance of UMKM after the tariff transition is not only influenced by economic risk calculations alone, but is consistently determined by four main factors: the level of comprehensive understanding of tax regulations, the quality of reliability and ease of use of digital tax systems (such as the Coretax System), perceptions of fairness that build trust in tax authorities, and the level of financial and tax literacy of the business actors themselves. Viewed from an Islamic economics perspective, these four determinants align with the principles of maslahah (public benefit), distributive justice ('adl), amanah (trustworthiness), and obedience to ulil amri (legitimate authority), so that UMKM tax compliance can also be understood as part of muamalah maliyah oriented toward maqashid syariah rather than a mere administrative obligation. In the proposed integrative model, the implementation of a digital tax system acts as a crucial moderating variable that can strengthen or weaken the relationship between internal determinants of business actors and their level of voluntary compliance, depending on the effectiveness of tax education and the equal distribution of digital infrastructure to overcome the digital divide that occurs among UMKM economic actors.]]>
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