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Abstract

Purpose: This study examines the effects of Coretax implementation and trust on taxpayer compliance and tests whether trust moderates the relationship between Coretax implementation and taxpayer compliance in Southeast Sulawesi, Indonesia.


Research Method: The study adopts a quantitative explanatory design using a cross-sectional survey of individual taxpayers in Kendari City and Kolaka Regency. Primary data were collected through a Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), including measurement-model, structural-model, and moderation tests.


Results and Discussion: Coretax implementation does not have a significant direct effect on taxpayer compliance (β = 0.087, p = 0.546). Trust has a positive and significant effect on taxpayer compliance (β = 0.443, p = 0.003). The Coretax implementation × trust interaction is not significant (β = -0.123, p = 0.307), indicating that trust does not moderate the relationship.


Implications: The study is geographically focused and cross-sectional. The findings emphasize strengthening trust through transparent, secure, and fair digital tax administration.


Originality: The study distinguishes the direct and moderating roles of trust in the early implementation context of Indonesia’s Coretax system.

Keywords

Coretax Trust Taxpayer Compliance Tax Digitalization Southeast Sulawesi Digital Tax Administration

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How to Cite
Bunduwula, I. A., Almana, L. O., Fauzih, F., & Baidloo, M. F. (2026). The Moderating Role of Trust in Coretax Implementation and Taxpayer Compliance in Southeast Sulawesi, Indonesia. Advances in Taxation Research, 4(3), 245–254. https://doi.org/10.60079/atr.v4i3.1134
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