<![CDATA[This study aims to examine the effects of Coretax System Quality and Tax Digital Competence on Tax Practitioners Performance, with Digital Transformation Capability as a mediating variable. This study employs a quantitative approach with an explanatory research design. Data were collected through questionnaires from 150 tax practitioners in Indonesia who had used the Coretax and were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show that Coretax System Quality has a positive and significant effect on both Digital Transformation Capability and Tax Practitioners’ Performance. Tax Digital Competence has a positive and significant effect on Tax Practitioners’ Performance but does not significantly affect Digital Transformation Capability. Furthermore, Digital Transformation Capability does not have a significant effect on Tax Practitioners’ Performance and does not mediate the effects of Coretax System Quality or Tax Digital Competence on Tax Practitioners’ Performance. These findings indicate that, during the early stage of Coretax implementation, improvements in tax practitioners performance are influenced more directly by system quality and digital competence than by digital transformation capability. This study emphasizes the importance of continually improving the Coretax systems quality and enhancing users digital competence to facilitate the successful transformation of tax administration in Indonesia]]>
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