Authors - Hera Khairunnisa, Nayla Nandhita Nuril Hadi, Surya Anugrah, Rochma Sudiati, Windy Permata Suyono Abstract - First objective of this study is evaluating MSMEs tax compliance with Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis. Second objective of this study is evaluating the role of Core Tax Administration System (CTAS) for MSME. The study uses a descriptive qualitative approach, with semi-structured interviews with three tax consultants with extensive experience in MSME taxation. This study also employs the literature review approach. From the interview, this study shows that MSMEs typically have straightforward cost structures given their simple business operations. Government support, such as the reduction of the final tax rate for MSMEs from 1% to 0.5%, is viewed as an opportunity in taxation. However, the study highlights ongoing challenges in MSME operators' tax competence, particularly their understanding of recent tax regulations and literacy in tax matters. This study also shows that the implementation of the Core Tax System serves as a strategic advancement in enhancing tax administration for MSMEs in Indonesia. By leveraging digital integration and automation, the system aims to promote greater efficiency, transparency, and ac-countability in tax processes.
