Coretax Implementation and Individual Taxpayer Compliance A Conceptual Review

Abstract

Purpose: This conceptual article explains the relationship between Coretax implementation and taxpayer compliance in the Indonesian context. Approach: It integrates theoretical arguments and prior studies through a structured narrative review. Conceptual synthesis: The framework identifies system quality, information clarity, service responsiveness, trust, and compliance costs as the principal explanatory channels. The relationships depend on digital capability, transition support, perceived fairness, data security, and institutional legitimacy. Conclusion: The framework provides testable propositions for future empirical research. No primary survey, interview, experiment, or regression result is claimed.