Authors - Dwi Handarini, Eka Septariana Puspa, Nuramalia Hasanah, Ratna Anggraini, Surya Anugrah, Windy Permata Suyono, Septi Nurmalita, Rochma Sudiati , Sabo Hermawan, Stefany Indiraguna Joka Abstract - The rapid growth of Indonesia’s digital economy has brought millions of Micro, Small, and Medium Enterprises (MSMEs) into online marketplaces such as Shopee, Tokopedia, and TikTok Shop. However, despite their economic significance, MSME tax compliance remains critically low due to limited tax literacy and weak financial administration. This study examines the impact of digital tax education and financial application usage on tax literacy and tax compliance intention among e-commerce MSMEs. Drawing on the Theory of Planned Behavior (TPB), a quantitative explanatory approach was employed using data from 100 MSME respondents in Indonesia. Structural Equation Modeling (PLS-SEM) was applied to test direct and mediating effects. The results show that both digital tax education and financial app usage significantly improve tax literacy, which in turn strongly predicts tax compliance intention. Tax literacy also mediates the relationship between digital interventions and compliance behavior. These findings offer theoretical contributions by integrating digital behavioral factors into tax compliance models, and practical implications for policymakers to develop integrated strategies that combine tax education with financial technology empowerment. Strengthening digital literacy and promoting fintech adoption can increase voluntary compliance, expand the tax base
