Authors - Windy Permata Suyono, Dwi Handarini, Nuramalia Hasanah, Ratna Anggraini, Rio Firnanda, Surya Anugrah, Eka Septariana Puspa, Septi Nurmalita Abstract - The digital transformation of Micro, Small, and Medium Enterprises (MSMEs) in the e-commerce sector has created significant opportunities to enhance tax compliance through the adoption of digital financial technology. De-spite these advancements, tax compliance remains relatively low in many developing countries. This study investigates the impact of digital financial technology adoption and tax knowledge on the tax compliance behavior of e-commerce-based MSMEs, with digital trust examined as a moderating variable. A quantitative approach was employed, utilizing survey data from 120 MSME actors operating on major e-commerce platforms such as Tokopedia, Shopee, Lazada, Blibli, and Bukalapak. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that both digital financial technology and tax knowledge significantly influence tax compliance. Moreover, digital trust positively moderates these relationships, amplifying the effects of digital financial technology and tax knowledge on compliance behavior. These results highlight the critical role of a trustworthy digital ecosystem and comprehensive tax literacy programs in promoting voluntary tax compliance among MSMEs. The study provides meaningful insights for policymakers, tax authorities, and FinTech developers, contributing to the growing body of literature on digitalization and tax governance in emerging economies.
