The Role of Tax Digitalization, Core Tax System Effectiveness, and Government Trust as a Moderating Factor

Azharudin Sidiq Ra'is

Authors

Azharudin Sidiq Ra'is Universitas Siliwangi

Keywords:

Tax Digitalization, Tax System Effectiveness, Coretax, Government Trust

Abstract

This study examines the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Indonesia by focusing on tax digitalization and the effectiveness of the Core Tax Administration System (Coretax), with trust in government as a moderating variable. Using a quantitative approach, primary data were collected through questionnaires from 100 MSME taxpayers in Tasikmalaya Regency and City. The data were analyzed using path analysis and moderated regression analysis.

The findings reveal that tax digitalization significantly enhances both Coretax effectiveness and MSME tax compliance. However, the effectiveness of Coretax does not directly influence tax compliance, indicating a gap between system functionality and taxpayer behavioral response. Furthermore, trust in government does not moderate the relationship between tax digitalization and tax compliance, suggesting that the benefits of digital systems are perceived independently of institutional trust. In contrast, trust in government strengthens the relationship between Coretax effectiveness and tax compliance, highlighting its role as a quasi-moderator.

This study contributes to the literature by integrating technological and behavioral perspectives in explaining tax compliance. It also provides practical insights for policymakers to not only improve digital tax infrastructure but also strengthen public trust to maximize the effectiveness of tax system reforms.

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