<![CDATA[This study examines the operational role of the Coretax System in mitigating data error risks and improving administrative cost efficiency among Small and Medium Enterprises (SMEs). Background: early implementation of Coretax in Indonesia revealed technical obstacles that potentially caused data inaccuracies and administrative difficulties for SME taxpayers. Objectives: this study analyzes how Coretax operates to reduce data errors and compliance costs, combining the Technology Acceptance Model (TAM) and Compliance Cost Theory in a single qualitative framework. Methods: a descriptive qualitative case study was conducted with 10 informants (SME owners, tax officers, and IT officers) at KPP Pratama Malang, using semi-structured interviews, observation, and documentation, analyzed through the interactive model of Miles et al. (2014). Results: three main themes emerged data error mitigation, administrative efficiency, and compliance cost efficiency supported by 10 informants across 12 coded statements. Coretax was perceived as useful and easy to use (TAM), while reducing direct, time, labor, and error costs (Compliance Cost Theory). Conclusions: this study extends the application of TAM and Compliance Cost Theory by integrating both frameworks to explain how a single digital tax platform simultaneously functions as a risk-mitigation and cost-efficiency mechanism for SMEs a combination not yet examined in prior Coretax studies, which have applied TAM and compliance-cost perspectives separately.]]>
