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Martinus Sony Erstiawan
Universitas Dinamika
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Digital System Failure, Moral Reasoning, and Voluntary Tax Compliance : Evidence from Indonesia’s Coretax Implementation Martinus Sony Erstiawan; Nia Yuniarsih; Yuli Yanti Wulandari; Tony Soebijono; Mita Otik Wiraswati
JAS (Jurnal Akuntansi Syariah) Vol 10 No 1 (2026): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v10i1.2908

Abstract

The digitalisation of tax administration has become a central fiscal reform strategy worldwide; however, technological implementation frequently fails to align with taxpayer expectations, creating a gap between institutional intent and user experience. Purpose – This study aims to examine how digital system failures are interpreted by taxpayers and how such experiences shape perceptions of justice, moral reasoning, and voluntary compliance towards the tax authority. Method – The research employed a qualitative narrative inquiry design, analysing 236 digital narratives collected from public platforms and conducting semi-structured interviews with 18 purposively selected taxpayers who had experienced system disruptions. Data were examined using thematic analysis and qualitative content analysis, supported by NVivo, to identify recurring patterns of technological acceptance and resistance. Findings – The results demonstrate that technical failures and procedural complexities (accountable for 65.3% of reported issues) created a misfit between task requirements and system capabilities, leading to negative expectation confirmation. These experiences evolved beyond mere technical inconvenience into emotional frustration and perceptions of procedural injustice, ultimately weakening institutional legitimacy and shifting compliance from voluntary willingness to enforced obligation. Implications – The study contributes theoretically by integrating behavioural and ethical perspectives to explain technology acceptance during system failure. Practically, it highlights that successful digital tax reform requires operational reliability, procedural clarity, and the preservation of moral legitimacy, rather than mere technological modernisation.
Co-Authors A. B. Tjandrarini Achmad Arrosyidi Achmad Yanu Aliffianto Agile Jaunty Christy Akhmad Yogie Aldi Irwantono Saputra Angesti, Dyan Anita Permatasari Anjik Sukmaaji Antok Supriyanto Ari Setyo Budiono Arridho, Umair Mustaurid Arridho, Umair Mustaurid Arvin Ray Anggasta Ayuningtyas Ayuningtyas Bali, Mustafa Binawati, Lilis Budi Wiranata Sihombing Budiono, Ari Setyo Budiono, Ari Setyo Candraningrat, Candraningrat Christy, Agile Jaunty Christy, Agile Jaunty Darwin Yuwono Darwin Yuwono , Riyanto Darwin Yuwono Riyanto, Darwin Yuwono Effendi, Pradita Maulidya Era Norma Hidayah Erwin Sutomo Fania Putri, Regita Fendy Gerry Foe Fitriyaningrum, Lulut Fitriyaningrum, Lulut Foe, Fendy Gerry Foe, Fendy Gerry Gemilang Citra Perdana Hardman Budiardjo, Hardman Hardman Budiarjo Haryanto Tanuwijaya Henry Bambang Setyawan Hidayah, Era Norma I Gusti Ngurah Alit Widana Putra Indriyanto, Machiko Nugraha Januar Wibowo Jeanne Asteria Wawolangi Jusak Jusak Jusak Jusak Khotimah, Dewi Ayu Khusnul Khotimah, Dewi Ayu Khusnul Kurniawati, Nurul Diyah Kusworo, Angen Yudho Machiko Nugraha Indriyanto Mardiyah, Dewi Rahayu Mardiyah, Dewi Rahayu Maria Widyastuti Marina Tri Milasari Mario Angelo Kevin Buga Langoday Milasari, Marina Tri Milasari, Marina Tri Mita Otik Wiraswati Mochamad Farkhan Syahtoni Mochammad Aldiansyah , Putra Mochammad Arifin Mochammad Arifin Muhammad Ilham Saleh Mustafa, Putra Yoga Dwiangga Mustafa, Putra Yoga Dwiangga Natsir Salasa Ngariwati Ngariwati Nia Yuniarsih Oktaviani Oktaviani Panjaitan, Thyophoida W. S. Panjaya, Michael Richie Panjaya, Michael Richie Paramastri, Raras Dhika Paramastri, Raras Dhika Pebriantono, Pebriantono Pebriantono, Pebriantono Perdana, Gemilang Citra Porajow, Christine P.E Porajow, Christine Patricia Elvano Pradita Maulidya Effendi Puji Widodo, Arifin Putra Yoga Dwiangga Mustafa Putri Erdiana, Setya Rahmawati, Endra Rudi Santoso Rudi Santoso Rudi Santoso, Rudi Salasa, Natsir Salasa, Natsir Sihombing, Budi Wiranata Sihombing, Budi Wiranata Siswo Martono, Siswo Sri Suhandiah SULISTIOWATI Sulistiowati Sulistiowati Sulistiowati Sulistiowati Sulistiowati, Sulistiowati Sulistiowati, Sutikno Surya Indah Puspita, Dwi SUTIKNO Teguh Sutanto Titik Lusiani Tony Soebijono Tony Soebijono Tony Soebijono Tony Soebijono Tony Soebijono Tony Soebijono Tri Sagirani Tutut Wurijanto Umair Mustaurid Arridho Utama, Bima Satria Valentinus Roby Hananto Vivine Nurcahyawati Wangi, Mega Pandan Wulandari, Sri Hariani Eko Yogie, Akhmad Yogie, Akhmad Yosef Richo , Adrianto Yosef Richo Adrianto Yosef Richo Adrianto, Yosef Richo Yuli Yanti Wulandari Yuwono Riyanto, Darwin