<![CDATA[Purpose – Tax revenue is a critical foundation of public finance, yet Indonesia continues to face recurring revenue performance challenges despite administrative modernization and digital tax reform. This study examines how stakeholders perceive institutional capacity mechanisms related to tax revenue performance in Indonesia, with Coretax treated as part of the broader modernization context rather than as an object of long-term impact evaluation. Methods – Using a qualitative descriptive design, the study draws on semi-structured interviews with 15 informants representing tax officials, business-side actors, and academic-professional experts. Interview data were analyzed thematically, while national tax revenue realization data from 2009 to 2025 were used only as contextual evidence. Findings – Five interpretive themes emerged: IKU cascading as an organizational architecture for revenue mobilization; a perceived structural gap in personal income tax; uneven supervisory reach and data quality; performance allowance and target pressure; and macroeconomic realism in revenue planning. Cross-stakeholder evidence showed the clearest convergence on the perceived personal income tax gap, while recurring evidence also highlighted data quality and the distinction between detected potential, assessment, and cash realization; views differed on enforcement proportionality and revenue-target realism. The enforcement concern was treated as a single critical incident rather than evidence of a general pattern. Research implications – The findings suggest that digital tax reform should be supported by stronger human resource capacity, reliable data, proportionate safeguards, and credible macro-fiscal assumptions. Originality – This study proposes institutional-capacity misalignment as an interpretive synthesis derived from stakeholder accounts and contextual revenue evidence, not as a demonstrated causal mechanism.]]>
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