<![CDATA[Indonesia's tax reform introduced the Coretax System under Law No. 7/2021 and PMK No. 81/2024, with phased national implementation beginning 1 January 2025, yet MSME corporate taxpayers in regional tax offices such as Malang City still face adoption challenges with implications for local public service delivery. This study examines taxpayer readiness and barriers to Coretax implementation at KPP Pratama Kota Malang, aiming to inform more targeted, scale-differentiated support. A qualitative case study was conducted through in-depth interviews with six MSME corporate taxpayers and four tax officers; data from these interviews, together with observation and document review, were analyzed thematically using source and technique triangulation. Most informants perceived the system as useful for speeding up and integrating tax reporting, although ease of use remained uneven, especially among small MSMEs still adjusting to the interface. Taxpayer readiness was similarly mixed, with medium-sized MSMEs more independent than small MSMEs; tax officers, as implementers, showed intensive familiarity gained through direct service and mentoring duties. Technical barriers such as system errors, upload failures, and NIK–NPWP synchronization were the most reported obstacles, alongside limited practical socialization. Acceptance remains partial: taxpayers recognize the system's usefulness more readily than its ease of use, suggesting that technical instability and weak behavioral control, more than a lack of perceived benefit, constrain compliance at this early stage.]]>
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