<![CDATA[The digital transformation of tax administration becomes a strategic agenda of the Indonesian government through the implementation of the Coretax system by the Directorate General of Taxes. This system is designed to increase efficiency, transparency, data integration, and taxpayer compliance. However, the readiness of Micro, Small, and Medium Enterprises (MSMEs) in adopting the system is still facing various challenges, especially at the regional level. This research aims to analyze the challenges of implementing Coretax for MSMEs in Malang City using a multi-informant qualitative approach. Informants consist of MSMEs actors, state civil servants, private employees, academics, and tax consultants. Data collection is done through in-depth interviews, observations, and documentation. Data analysis using the interactive model of Miles, Huberman, and Saldaña. The research results show five main challenges, namely low digital literacy, limited understanding of taxation, technological infrastructure constraints, resistance to change, and lack of institutional assistance. This research contributes to the development of taxation digitization literature for the MSME sector and provides policy recommendations in the form of increasing education, technical assistance, and strengthening digital inclusion.]]>
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