<![CDATA[Digital tax administration is expected to reduce compliance costs and strengthen voluntary compliance, yet early evidence from Indonesia’s Coretax Administration System is mixed. This systematic literature review synthesizes 74 studies on Coretax and comparable integrated tax platforms to explain when digital administration improves taxpayer compliance and when it creates transitional frictions. Following PRISMA 2020, records from five databases and search engines were screened, appraised, and synthesized thematically. The evidence shows that Coretax is generally associated with higher compliance after users adapt to the system, but early implementation may depress compliance when authentication is difficult, interfaces are unstable, or assistance is insufficient. Trust is the most recurrent mechanism linking system quality to voluntary compliance, while digital literacy, tax knowledge, perceived usefulness, compliance costs, and tax-professional support operate as enabling or constraining conditions. Institutional issues—especially data protection, legal certainty, service capacity, and implementation sequencing—also shape outcomes. The review develops a conditional framework in which system reliability affects compliance through trust and perceived control, with taxpayer capability and institutional safeguards determining whether technical potential becomes behavioral compliance. The findings imply that successful digital tax reform requires not only integrated technology but also phased migration, segment-specific assistance, and credible governance.]]>
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