Tax Technology Adoption and Corporate Tax Compliance in the Coretax Era: The Moderating Role of External Consultants

Authors

  • Jonris Hotman Tua Institut Bisnis dan Komunikasi Swadaya, Jakarta, Indonesia
  • Basyiruddin Nur Institut Bisnis dan Komunikasi Swadaya, Jakarta, Indonesia
  • Karsam Karsam Institut Bisnis dan Komunikasi Swadaya, Jakarta, Indonesia
  • Atik Budi Paryanti Institut Bisnis dan Komunikasi Swadaya, Jakarta, Indonesia
  • Solihin Solihin Institut Bisnis dan Komunikasi Swadaya, Jakarta, Indonesia
  • Indra Pradana Singawinata Institut Bisnis dan Komunikasi Swadaya, Jakarta, Indonesia

DOI:

https://doi.org/10.38035/gijea.v4i3.1115

Keywords:

Artificial Intelligence, Cloud Accounting, External Consultant, Corporate Tax Compliance, Coretax System, Contingency Theory, Stakeholder Theory

Abstract

The implementation of the Coretax system in Indonesia introduces structural demands for Foreign Direct Investment (PMA) companies, requiring alignment between internal financial systems and tax administration requirements. Synthesizing the Technology Acceptance Model (TAM), Contingency Theory, and Stakeholder Theory, this study examines the effects of Artificial Intelligence (AI) and cloud accounting adoption on corporate tax compliance and the moderating role of external tax consultants. The study contributes to the literature by demonstrating how external professional expertise helps align internal digital infrastructure with dynamic tax administration requirements and complex cross-border regulations. Using an explanatory quantitative approach, primary data were collected through structured questionnaires from 150 fiscal functional leaders of PMA companies in the Bekasi industrial cluster. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings show that AI adoption (β = 0.312, p = 0.001) and cloud accounting adoption (β = 0.285, p = 0.003) significantly enhance corporate tax compliance. Furthermore, external tax consultants significantly strengthen the positive effects of AI adoption (β = 0.241, p = 0.011) and cloud accounting adoption (β = 0.198, p = 0.032) on corporate tax compliance. These findings provide strategic insights into corporate fiscal governance in the Coretax era.

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Published

2026-08-30

How to Cite

Hotman Tua, J., Nur, B., Karsam, K., Paryanti, A. B., Solihin, S., & Singawinata, I. P. (2026). Tax Technology Adoption and Corporate Tax Compliance in the Coretax Era: The Moderating Role of External Consultants. Greenation International Journal of Economics and Accounting, 4(3), 894–903. https://doi.org/10.38035/gijea.v4i3.1115

Issue

Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 2026)

Section

Articles

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Copyright (c) 2026 Jonris Hotman Tua, Basyiruddin Nur, Karsam Karsam, Atik Budi Paryanti, Solihin Solihin, Indra Pradana Singawinata

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