Authors - Nyuti Bhesania, Khushi Solanki, Bimal Patel, Purvi Prajapati, Priyanka Patel Abstract - The rapid advancement of information and communication technology (ICT) has accelerated the digital transformation of public sector governance, including tax administration. This study examines the impact of Indonesia’s Core Tax Administration System (Coretax) on micro, small, and medium enterprise (MSME) tax compliance within an ICT–behavioral framework. Using survey data from 300 MSME taxpayers and Structural Equation Modeling–Partial Least Squares (SEM-PLS), the study analyzes the direct and indirect effects of Coretax utilization on tax compliance through administrative efficiency and trust in the tax authority. The results indicate that Coretax utilization has a positive and significant effect on administrative efficiency, trust in the tax authority, and MSME tax compliance. Administrative efficiency and trust also significantly influence compliance, con-firming their mediating roles. These findings demonstrate that digital tax administration functions not only as a technological reform but also as an institutional and behavioral mechanism that reduces compliance burdens and strengthens vol-untary compliance. From a sustainable development perspective, improved MSME tax compliance supports Sustainable Development Goal (SDG) 8 by enhancing domestic revenue mobilization for inclusive economic growth, while the integrative and trust-building role of Coretax reflects SDG 17 through strengthened partnerships among government, technology providers, and taxpayers. This study contributes empirical evidence on digital tax systems in developing economies.
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