<![CDATA[Maintaining taxpayer compliance over the long term remains a significant challenge in efforts to strengthen public revenue. This challenge has become increasingly important as taxpayers expect tax services that are efficient, accurate, transparent, and accessible. This study examines the association between Digital Transformation, Accounting Transparency, and Sustainable Tax Compliance in the context of Indonesia’s Core Tax Administration System (Coretax). The study focuses on taxpayers within the jurisdiction of Kanwil DJP West Java I, where Coretax represents an important shift toward integrated and technology-based tax administration. Using a quantitative approach, data were analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the relationships among the research constructs. The findings indicate that Digital Transformation and Accounting Transparency are positively associated with Sustainable Tax Compliance, with Digital Transformation demonstrating a more prominent role. These findings suggest that effective digital tax administration, supported by reliable and transparent accounting information, can create a more efficient, accountable, and sustainable environment for taxpayer compliance. From a theoretical perspective, the study contributes to the literature by integrating Digital Transformation and Accounting Transparency within the Coretax reform context and relating these dimensions to Sustainable Tax Compliance through the Slippery Slope Framework. This perspective extends the understanding of tax compliance by considering not only administrative capacity and digital technology but also transparency and trust-related perceptions. The findings have practical policy implications for the Directorate General of Taxes (DGT). Policy priorities should focus on improving Coretax system reliability and integration, strengthening transparent information management, and providing targeted assistance to taxpayers during digital adoption. These measures can enhance taxpayer confidence and facilitate more consistent and sustainable tax compliance]]>
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