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All Journal Journal of Accounting and Management (JAM)
Mokhamad Kodir
Universitas Peradaban
Economics, Econometrics & Finance

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Coretax acceptance and SME tax compliance: The mediating role of trust Ratu Bunga Amelia; Raden Arief Wibowo; Metiya Fatikhatur Riziqiyah; Mokhamad Kodir
Journal of Accounting and Management Vol 2 No 2 (2026): Kinerja Keuangan, Strategi Perpajakan, dan Kepatuhan Fiskal Bisnis Modern
Publisher : PT Sanagi Edu Konsultan

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Abstract

This study examined whether trust mediated the relationship between Coretax acceptance and tax compliance among micro, small, and medium-sized enterprise taxpayers during Indonesia's transition to the Coretax administration system. A quantitative explanatory design was applied to survey data from 100 SME taxpayers in Southern Brebes, Central Java. The model was assessed using partial least squares structural equation modeling with 5,000 bootstrap subsamples. Coretax acceptance had a strong positive effect on trust, and trust positively affected SME tax compliance. The indirect effect of Coretax acceptance on compliance through trust was positive and significant, whereas the remaining direct effect was not statistically significant. These findings indicated indirect-only mediation: acceptance translated into compliant behavior primarily when positive evaluations of the system developed into confidence in its security, transparency, and reliability. The study extends technology-acceptance research by linking system acceptance to voluntary tax compliance through a trust-building mechanism and suggests that tax authorities should manage user experience and institutional credibility simultaneously.
Co-Authors Metiya Fatikhatur Riziqiyah Raden Arief Wibowo Ratu Bunga Amelia