<![CDATA[Taxpayer compliance remains a central governance challenge in Indonesia, particularly amid the nationwide rollout of the Core Tax Administration System (Coretax) since January 2025. While Coretax, tax literacy, and tax service quality have each attracted scholarly attention individually, no study has empirically examined all three determinants simultaneously within the post-Coretax environment for individual taxpayers a gap this study addresses. A quantitative survey was administered to 150 individual taxpayers with direct Coretax experience; data were analyzed using multiple linear regression in IBM SPSS Statistics 26. Results show that Coretax Implementation exerts no statistically significant direct effect on compliance (B = 0.056, t = 0.855, p = 0.394), whereas Tax Literacy (β = 0.507, t = 6.623, p < 0.001) and Tax Service Quality (β = 0.352, t = 4.314, p < 0.001) both demonstrate positive and significant effects. The three variables jointly explain 74.7 percent of compliance variance (Adjusted R² = 0.747; F(3, 146) = 147.731, p < 0.001). Theoretically, this study advances TAM, TPB, and the Slippery Slope Framework by demonstrating that digital tax infrastructure produces compliance gains only when concurrent levels of taxpayer literacy and service quality are adequate. Practically, the DJP should treat Coretax deployment as one element of an integrated strategy that prioritizes sustained tax literacy investment and continuous service quality improvement over technology rollout alone.]]>
Copyrights © 2026
