This study aims to determine the effect of Tax Rate, Tax Knowledge, and Digital Literacy on MSME Taxpayer Compliance at KPP Pratama Pekanbaru Senapelan. This study uses a quantitative method. Data collection methods used are questionnaires and documentation. This research was conducted on 98 MSME taxpayers registered at KPP Pratama Pekanbaru Senapelan. The sampling technique used was purposive sampling. Research data obtained from questionnaires were analyzed using multiple linear regression with the aid of IBM SPSS Statistics 32. The test show four results: (1) Tax Rate has a positive and significant effect on MSME Taxpayer Compliance, indicating a fair and transparent tax rate encourages taxpayers to fulfill their tax obligations; (2) Tax Knowledge does not have a significant effect on MSME Taxpayer Compliance, suggesting the level of tax knowledge alone is insufficient to drive compliance behavior among MSME taxpayers; (3) Digital Literacy has a positive and significant effect on MSME Taxpayer Compliance, reflecting that the ability to utilize digital technology facilitates the tax reporting and payment process; and (4) simultaneously, Tax Rate, Tax Knowledge, and Digital Literacy have a positive and significant effect on MSME Taxpayer Compliance, explaining 60.8% of the variation in compliance behavior, while the remaining 39.2% is explained by other variables not included in this study.