<![CDATA[Beginning in the 2026 tax year, the Directorate General of Taxes (DGT) requires all Indonesian taxpayers to administer their rights and obligations exclusively through Coretax, the integrated core tax administration system that replaces DJP Online, e-Filing, and e-Form. Unlike the earlier generation of voluntary electronic tax services, Coretax constitutes a mandatory technology whose use is legally compelled rather than freely chosen. This condition raises a central question that motivates this study: when adoption is obligatory, do the classic acceptance predictors still shape taxpayers' willingness to comply? Drawing on the core constructs of the Unified Theory of Acceptance and Use of Technology (UTAUT), this study proposes a parsimonious model in which performance expectancy, effort expectancy, and facilitating conditions shape behavioral intention, which in turn shapes taxpayer compliance. The study adopts a quantitative survey design with purposive sampling of individual taxpayers in the Province of Banten who have filed their annual tax return through Coretax, with data to be analyzed using partial least squares structural equation modeling (PLS-SEM). This article develops the study's theoretical foundation, hypotheses, and research design; empirical estimation with survey data constitutes the subsequent stage of the research.]]>
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