THE ROLE OF SYSTEM QUALITY, INSTITUTIONAL TRUST, DIGITAL LITERACY, AND INFORMATION SECURITY IN SHAPING TRUST IN TAX PLATFORMS AND CORE TAX COMPLIANCE BEHAVIOR.

AHMADI, Ali Reza (2026) THE ROLE OF SYSTEM QUALITY, INSTITUTIONAL TRUST, DIGITAL LITERACY, AND INFORMATION SECURITY IN SHAPING TRUST IN TAX PLATFORMS AND CORE TAX COMPLIANCE BEHAVIOR. S2 thesis, Universitas Andalas.

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Abstract

Research Background: A digital tax platform functions as a primary interface between citizens and the state, replacing direct human interactions with technological systems. When governments transition their public service infrastructure online, technological performance becomes integrated with taxpayers' perceptions of institutional competence and service delivery. Technical friction, accessibility issues, or insufficient operational transparency can cause taxpayer uncertainty, elevate perceived compliance risks, and reduce user confidence. Understanding how individual capabilities, administrative quality, and system safety interact to shape user reliance remains a key area of study in public sector digital transformations. Purpose: This study aims to provide empirical evidence on the structural influence of perceived system quality, institutional trust, digital literacy, and perceived information security and privacy on tax compliance behavior, explicitly evaluating the mediating role of trust in the digital tax platform. Research Method: Utilizing an explanatory quantitative approach, data were gathered via a cross-sectional online questionnaire from 586 valid registered individual taxpayers across Indonesia who had direct operational experience with the mandatory Core Tax Administration System (Coretax). The underlying structural relationships and simultaneous path coefficients were evaluated using Partial Least Squares Structural Equation Modeling (PLS-SEM) processed through SmartPLS software. Research Results: The empirical results demonstrate that perceived system quality, institutional trust, digital literacy, and perceived information security and privacy all exert a positive and statistically significant direct influence on trust in the digital tax platform. Among these antecedents, perceived information security and privacy emerged as the most powerful determinant of platform confidence. Furthermore, trust in the digital tax platform exhibits a highly significant positive effect on actual tax compliance behavior and functions as a robust psychological mechanism that fully channels the indirect effects of all four exogenous technological, institutional, and individual capability constructs onto compliance outcomes. Research Contribution: This study expands the Slippery Slope Framework by showing that trust in digital platforms is key to driving voluntary tax compliance. Methodologically, it successfully combines information system success metrics with behavioral public finance into a validated research model. Practically, it provides data-driven insights for the Directorate General of Taxes (DJP) to improve Indonesia's ongoing digital tax transformation. These insights focus on strengthening system stability, enhancing cyber governance, and promoting public digital literacy. Keywords: Perceived System Quality, Institutional Trust, Digital Literacy, Perceived Information Security and Privacy, Trust in Tax Platform, Tax Compliance Behavior, Coretax.

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