<![CDATA[This study aims to analyze the determinants of consumer tax compliance in e-commerce transactions through the role of digital tax literacy, understanding of Value Added Tax on Electronic Commerce (VAT PMSE), and tax transparency. The rapid growth of the digital economy has driven an increase in e-commerce transactions; however, it is still accompanied by challenges related to low levels of consumer tax compliance. This study employs a quantitative approach using primary data collected through questionnaires distributed to university students as representatives of active e-commerce consumers. The data were analyzed using multiple linear regression. The results indicate that digital tax literacy, understanding of VAT PMSE, and tax transparency have a positive and significant effect on consumer tax compliance in e-commerce. These findings suggest that improving tax knowledge, access to digital tax information, and transparency in taxation can enhance consumer awareness and tax compliance. This study provides implications for the government in designing more effective strategies for digital tax education and transparency.]]>
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