<![CDATA[The digital transformation of tax administration has increased taxpayers’ reliance on digital platforms, making trust an important factor in encouraging tax compliance. Addressing this issue, the present study investigates the effects of perceived system quality, institutional trust, digital literacy, and perceived information security and privacy on trust in Indonesia’s Coretax Administration System and tax compliance behaviour. Using a quantitative cross-sectional design, 708 responses were collected through an online survey, of which 586 valid responses were retained after data screening. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that perceived system quality, institutional trust, digital literacy, and perceived information security and privacy have significant positive effects on trust in the Coretax platform. Trust in the platform also has a significant positive effect on tax compliance behaviour, while all four antecedent variables have significant indirect effects on tax compliance through platform trust. These findings extend the Slippery Slope Framework to digital tax administration and highlight the importance of system reliability, institutional credibility, taxpayers’ digital capabilities, and information protection in strengthening trust and supporting voluntary tax compliance.]]>
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