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All Journal Advances in Taxation Research
La Ode Almana
Sekolah Tinggi Ilmu Ekonomi Enam-Enam Kendari, Kendari, Indonesia
Economics, Econometrics & Finance

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The Moderating Role of Trust in Coretax Implementation and Taxpayer Compliance in Southeast Sulawesi, Indonesia Intan Aprilianiswah Bunduwula; La Ode Almana; Fauzih Fauzih; Muhammad FIyad Baidloo
Advances in Taxation Research Vol. 4 No. 3 (2026)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v4i3.1134

Abstract

Purpose: This study examines the effects of Coretax implementation and trust on taxpayer compliance and tests whether trust moderates the relationship between Coretax implementation and taxpayer compliance in Southeast Sulawesi, Indonesia. Research Method: The study adopts a quantitative explanatory design using a cross-sectional survey of individual taxpayers in Kendari City and Kolaka Regency. Primary data were collected through a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), including measurement-model, structural-model, and moderation tests. Results and Discussion: Coretax implementation does not have a significant direct effect on taxpayer compliance (β = 0.087, p = 0.546). Trust has a positive and significant effect on taxpayer compliance (β = 0.443, p = 0.003). The Coretax implementation × trust interaction is not significant (β = -0.123, p = 0.307), indicating that trust does not moderate the relationship. Implications: The study is geographically focused and cross-sectional. The findings emphasize strengthening trust through transparent, secure, and fair digital tax administration. Originality: The study distinguishes the direct and moderating roles of trust in the early implementation context of Indonesia’s Coretax system.
Co-Authors Fauzih Fauzih Intan Aprilianiswah Bunduwula Muhammad FIyad Baidloo