Abstract Electronic taxation is part of Indonesia’s digital transformation in tax administration. The development of electronic tax systems aims to improve efficiency, transparency, and accessibility for taxpayers in fulfilling their tax obligations. Through digital services, taxpayers can report taxes, make electronic payments, and access tax services more easily and quickly. The Directorate General of Taxes has introduced several electronic systems such as E-Filing, E-Billing, E-Faktur, and DJP Online. Currently, the government is developing Coretax as an integrated digital tax administration system designed to modernize tax services, improve efficiency, and strengthen data security. Therefore, electronic taxation is expected to support better tax administration and encourage taxpayer compliance in Indonesia.
Zaskia et al. (2026) studied this question.