<![CDATA[The implementation of Coretax represents a transformation in tax administration that not only involves the digitization of services but also brings about institutional changes in tax accounting practices in Indonesia. This study aims to analyze the institutional pressures, the adaptation processes of various actors, and the transformation of tax accounting practices that have emerged during the implementation of Coretax. The study employs a non-empirical, conceptual-theoretical approach through a structured literature review, using institutional theory as the analytical framework. The literature is analyzed using thematic-conceptual and interpretive analysis to identify the relationships between regulatory, normative, and cognitive pressures; users’ adaptive responses; and changes in tax accounting practices. The results of the analysis indicate that Coretax fosters the standardization of procedures and strengthens system-based controls; however, its institutional effectiveness is influenced by user readiness, professional competence, technological reliability, and trust in the system. User adaptation serves as a bridge between institutional pressures and changes in practices related to recording, reconciliation, documentation, reporting, and tax control. These findings confirm that the success of Coretax requires alignment among technology, regulations, organizational capacity, and professional competencies so that digitization can bring about a substantive and sustainable transformation of tax accounting—one that strengthens the quality of data-driven compliance within an increasingly integrated and transparent national tax administration environment.]]>
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