<![CDATA[Tax administration digitalisation has become a key strategy for revenue authorities seeking to broaden the tax base of the micro, small and medium enterprise (MSME) sector. Yet the policy paths taken by Indonesia and Malaysia differ in fundamental ways. Indonesia has pursued burden simplification through a presumptive final income tax regime, combined with the renewal of its core tax administration system, Coretax. Malaysia has pursued real-time transaction validation through an e-Invoice mandate on the MyInvois platform. This study aims to map, synthesize, and compare empirical evidence on the relationship between tax administration digitalization and MSME tax compliance in both countries. It uses a Systematic Literature Review (SLR) following the PRISMA 2020 protocol, covering indexed journal articles published between 2015 and 2026 and drawn from Scopus, DOAJ, and Garuda. Of 54 records on the initial verification checklist, 23 articles (15 Indonesia-context, 8 Malaysia-context) were confirmed as of 31 August 2026 to meet the inclusion criteria and were analyzed through thematic synthesis; this process is still ongoing, as 6 candidate articles have not yet been received. The findings show that research on this topic is heavily concentrated in 2021–2026, and has shifted from generic compliance determinants toward testing specific digital instruments as Coretax and the e-Invoice/MyInvois mandate taking effect. The most consistently reported determinants are tax literacy/knowledge and trust in the tax authority. Meanwhile, the effect of digital instruments themselves on compliance tends to be inconsistent and often indirect. Cross-country comparison shows that the simplification architecture (Indonesia) and the real-time transaction-validation architecture (Malaysia) are linked to different determinant patterns. However, no study in this corpus used an explicit Indonesia-Malaysia comparative design. This study contributes the first comparative evidence map linking two distinct tax digitalization architectures to MSME compliance outcomes, and offers a research agenda and policy implications for tax authorities across ASEAN]]>
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