<![CDATA[Digital transformation in tax administration has driven changes in taxpayers’ behavior in the sustainable use of electronic tax services. This study aims to analyze the effects of learning capability, AI e-tax adoption, and trust in the e-tax system on the sustainability of digital tax compliance, with digital satisfaction serving as a moderating variable. A quantitative approach was employed using a survey of 300 MSME taxpayers who had utilized digital tax services. The sample was selected through a purposive sampling technique based on the established research criteria. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The findings indicate that AI e-tax adoption and trust in the e-tax system have a positive and significant effect on the sustainability of digital tax compliance. AI e-tax adoption emerged as the most dominant variable in explaining the sustainability of digital tax compliance, whereas learning capability had no significant effect. Digital satisfaction was also unable to strengthen all relationships among the variables in the research model and even demonstrated a negative relationship with the sustainability of digital tax compliance. These findings suggest that the sustained use of digital tax services is influenced more by administrative needs, trust in the system, and acceptance of AI-based tax technology than by user experience alone. Therefore, the development of digital tax services should focus on improving system quality, service security, and AI-based technology to enhance the sustainability of digital tax compliance, particularly among MSMEs.]]>
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