T This study aims to analyze the effect of tax literacy, the effectiveness of taxationsystem training, and the quality of tax office (kpp) services on the tax complianceof micro, small, and medium enterprises (msmes), as well as to examine the roleof coretax as a moderating variable in these relationships. this research isgrounded in attribution theory, which explains that taxpayer compliance behavioris influenced by both internal and external factors. the research employs a quantitative approach using a survey method. primary data were collected through questionnaires distributed to msme taxpayers registered at the relevant tax office.data analysis was conducted using the structural equation modeling (sem)method based on partial least squares (pls).the results of the study indicate that tax literacy, the effectiveness of taxation systemtraining, and the quality of tax office services have an effect on msme taxpayercompliance. these findings suggest that improving taxpayers’ knowledge, providingeffective training, and delivering high-quality services are able to encourage sustainable taxpayer compliance. however, the moderating test results show thatcoretax has not been able to significantly moderate the relationship between taxliteracy, the effectiveness of taxation system training, and the quality of tax officeservices on msme taxpayer compliance.the conclusion of this study emphasizes that internal and external factors remainthe main determinants of msme taxpayer compliance, while the role of digital taxation systems still requires further strengthening. the implications of this study areexpected to provide input for the directorate general of taxes to enhance tax literacy, improve the effectiveness of training programs, increase service quality, andoptimize the implementation of coretax through more intensive socialization andassistance.