<![CDATA[ABSTRACT The digital transformation of tax administration through the implementation of the Coretax represents a strategic effort to improve tax administration efficiency in Indonesia. However, the success of this system is influenced by both technical factors and user readiness. This study aims to examine the effect of system quality, information quality, and service quality on tax administration efficiency, with user readiness as a moderating variable. This research employs a quantitative approach using a survey method through questionnaires distributed via Google Forms to taxpayers and tax officers. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS. The results indicate that system quality, information quality, and service quality have a positive and significant effect on tax administration efficiency. Furthermore, user readiness strengthens the relationship between system quality and service quality with tax administration efficiency but does not moderate the relationship between information quality and efficiency. This study concludes that the success of Coretax implementation is primarily determined by system and information quality, supported by user readiness in optimizing system utilization.]]>
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