<![CDATA[Indonesia's Coretax reform integrates major tax administration services into a single digital platform, making system quality relevant to taxpayer compliance. This study examines the associations of ease of access, data processing speed, and system security with taxpayer compliance among Coretax users at KPP Pratama Wonocolo Surabaya. A cross sectional quantitative survey was analyzed using multiple linear regression on 31 complete responses selected purposively from taxpayers who had used Coretax. The model was significant, F (3,27)= 5.632, p= .004, explaining 38.5% of compliance variance (adjusted R²= .317). Ease of access (β= .124, p=.538) and processing speed (β= .134, p= .455) were not statistically significant, whereas system security was positive and significant (β= .459, p= .027) and had the largest standardized coefficient. The findings indicate that security is the most salient system quality attribute in this sample while emphasizing the need for broader, multisite validation.]]>
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