<![CDATA[Purpose: This study examines the mediating role of trust in the government between the Coretax system, tax understanding, and corporate taxpayer compliance in Indonesia.Methodology: A survey of 112 corporate taxpayers was conducted using a 7-point Likert scale. Data were analyzed using Structural Equation Modeling with a Partial Least Squares (SEM-PLS) with bootstrapping for hypothesis testing.Results: The Coretax system had a positive direct effect on compliance and trust in the government. Tax understanding does not directly affect compliance, but it has a strong positive effect on trust in the government. Trust in the government positively affects compliance. Trust in the government mediates the relationship between the Coretax system and compliance and fully mediates the relationship between tax understanding and compliance. The model explained most of the variance in compliance.Conclusion: Digital tax administration enhances compliance, partly through increased trust. Tax understanding requires trust to influence tax compliance. Sustainable compliance requires both system quality and trust built through transparency and fairness.Limitations: The cross-sectional design, self-reported data, and limited sample size constrain generalizability.Contributions: This study integrates the Slippery Slope Framework (SSF), Technology Acceptance Model (TAM), and Legitimacy Theory to explain trust as a mediator, offering guidance for balancing technology with trust-building. ]]>
