Micro, small, and medium enterprises (MSMEs) are vital to economic development, yet they often struggle with tax compliance due to procedural burdens and digital capacity gaps. The adoption of e-tax services is seen as a key solution to enhance compliance, but uptake among MSMEs remains uneven. This conceptual paper examines the factors influencing e-tax service adoption and their impact on tax compliance among MSMEs. Theories from the Technology Acceptance Model (TAM), Unified Theory of Acceptance and Use of Technology (UTAUT), and behavioral economics (TPB), the paper develops a conceptual framework linking perceived usefulness, ease of use, facilitating conditions, social influence, attitude and perceived risk to adoption outcomes. The framework offers a foundation for empirical validation and guidance for tax authorities in tailoring digital service strategies for MSMEs.