Bridging Technology, Fairness, and Compliance: A Study on Coretax Adoption and Taxpayer Behavior in Indonesia

Toly, Agus Arianto and MAWENGKANG, IMELDA MULIANY (2025) Bridging Technology, Fairness, and Compliance: A Study on Coretax Adoption and Taxpayer Behavior in Indonesia. In: International Research and Student Conference 2025, 15-08-2025 - 15-08-2025, Kuala Lumpur - Malaysia.

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Abstract

This study examines the impact of attitudes toward Coretax, the adoption of Coretax, isomorphic forces, and tax fairness on tax compliance in Indonesia. The research seeks to determine the reception of Indonesias new electronic tax system, Coretax, among taxpayers who have used it. A quantitative, cross-sectional approach was employed, with data collected through an online survey of 204 respondents involved in business operations. The results indicate a negative relationship between attitudes toward Coretax and tax compliance, contradicting prior research that typically found a positive relationship. However, the study shows that the adoption of Coretax, isomorphic forces, and perceptions of tax fairness are positively associated with tax compliance. These findings offer valuable insights for policymakers in designing electronic tax systems, emphasizing the importance of addressing system usability, social pressures, and fairness perceptions to improve tax compliance. This study is the first to simultaneously explore these variables in the context of Attitudes towards Core Tax and its adoption following its recent implementation in Indonesia. Limitations include the early phase of Coretax adoption, capturing primarily initial user perceptions rather than long-term effects. Future research could further explore the long-term impact of Coretax and expand the scope to include comparisons with previous systems.

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