https://jssah-lppm.unpak.ac.id/index.php/JSSAH <p align="justify">Welcome to <strong>Journal of Social Studies, Arts and Humanities (JSSAH). </strong>Journal of Social Studies, Arts and Humanities is a journal that publishes scientific papers in the field of Social Studies, Arts and Humanities. This Journal, run by Universitas Pakuan, Bogor. The Journal provides opportunities for scholars to submit papers in Social Studies, Arts and Humanities, and also management policies related to education, teaching, Art, Social Siences, Social Studies, Humanities and learning fields which will be published online. The internet connection will add to the richness of information and scientific knowledge derived mainly from research. This journal is published two times a year, well documented in the form of books, which include a variety of social studies, arts and humanities papers by writers of various backgrounds. In addition, we also have partners from local editor who graduated as profesor from some university who will review each article before publication. Each article or paper published in this Journal will definitely be useful to all visitors and readers.<br /><br />Articles submitted to this journal will be reviewed by reviewers before publication by double blind-review. e-ISSN: <a href="https://issn.brin.go.id/terbit?search=2808-120X" target="_self">2808-120X</a></p> UNIVERSITAS PAKUAN en-US Journal of Social Studies Arts and Humanities (JSSAH) 2808-120X https://jssah-lppm.unpak.ac.id/index.php/JSSAH/article/view/3 <p>&nbsp;Digital tax administration is expected to facilitate taxpayer compliance, but its effectiveness may depend on taxpayers’ awareness of their fiscal responsibilities. This study investigates the association between perceptions of Indonesia’s Coretax system and self-reported tax compliance among micro, small, and medium enterprises (MSMEs), including the moderating role of tax awareness. A cross-sectional questionnaire survey was conducted among 386 purposively selected Coretax users in Solo Raya, Central Java, from 5 March to 7 April 2026. The data were examined using partial least squares structural equation modelling (PLS-SEM), supplemented by item-level descriptive analysis and a discriminant-validity check using the questionnaire appendix. The direct association between perceived Coretax quality and compliance was positive but statistically nonsignificant (β = 0.083; t = 1.745; p = 0.082). Tax awareness was positively associated with compliance (β = 0.624; p &lt; 0.001) and positively moderated the Coretax–compliance association (β = 0.081; p = 0.033). The model explained 45.8% of the variation in self-reported compliance (R² = 0.458). The findings suggest that improvements to digital tax services and taxpayer education should be considered together. Given the purposive sampling, cross-sectional design and self-reported measures, these results establish associations rather than causal effects.</p> Fadjar Harimurti Rispantyo Sriyanto Copyright (c) 2026 Journal of Social Studies Arts and Humanities (JSSAH) https://creativecommons.org/licenses/by-nc-sa/4.0 2026-10-12 2026-10-12 6 1 77 82