<![CDATA[Despite decades of modernisation efforts, Indonesia’s tax-to-GDP ratio remains entrenched at approximately 10-12%, far below both the OECD benchmark and Asia Pacific regional norms. A significant contributor to this fiscal underperformance is the deterioration of taxpayer compliance in the period immediately following a tax audit, a phenomenon widely documented in behavioural economics as the Bomb Crater Effect (BoCE). Drawing on an interpretivist qualitative case study conducted at KPP Pratama Pondok Aren, based on semi-structured interviews with five purposively selected tax officials (two tax auditors, two Heads of the Supervision Section, and one Account Representative), document analysis, and triangulation, this research investigates the structural and behavioural determinants of post-audit non-compliance among VAT-registered enterprises (PKP). The study integrates the Slippery Slope Framework (SSF), institutional analysis, and an examination of the 2025 rollout of Indonesia’s Core Tax Administration System (Coretax) to map the interplay between technological disruption, bureaucratic fragmentation, and eroding taxpayer trust, and it examines the regulatory implications of Director General Regulation PER-9/PJ/2025, which targets fictitious Value Added Tax invoice networks. This paper advances a five-pillar ‘Sustained Post-Audit Compliance’ model encompassing compliance-by-design architecture, behavioural nudges, cross-functional Account Representative and auditor integration, risk-calibrated enforcement, and Pancasila-grounded institutional reform. The findings enrich the nascent Tax Administration 3.0 literature and furnish evidence-based guidance for policymakers committed to broadening Indonesia’s revenue base.]]>
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