Determination of Taxpayer Compliance through Coretax and Tax Sanctions

Faiza Roudhotul Jannah (Faculty of Economics, Law, and Business, Universitas Muhammadiyah Semarang, Indonesia)
Ayu Noviani Hanum (Faculty of Economics, Law, and Business, Universitas Muhammadiyah Semarang, Indonesia)

E-Jurnal Akuntansi
Vol. 36 No. 7 (2026)

The evaluation of taxpayer compliance in this research focuses on the influence of tax sanctions and CoreTax implementation, with tax literacy as an accelerator (moderation). Based on the criteria of taxpayers who understand or operate CoreTax, 138 respondents from several tax offices in Semarang City were selected as samples through a purposive sampling method. Data analysis used the SEM-PLS approach assisted by WarpPLS 8.0 on data collected through a 1–5 Likert scale questionnaire instrument. The results of the analysis show opposing patterns: CoreTax has a significant positive impact, while tax sanctions have a significant negative correlation with taxpayer compliance. Furthermore, tax literacy does not show a significant moderating effect on either independent variable. These results confirm that the adoption and acceptance of digital systems are far more crucial for compliance than the internal literacy aspect of taxpayers.