Developing a Digital Tax Readiness Framework for SMEs in the Era of Coretax: A Literature Review
Detti Meilandri

Universitas Muhammadiyah Kendal Batang

Abstract

Digital transformation has fundamentally reshaped tax administration, requiring organizations to develop multidimensional readiness beyond technological adoption. In Indonesia, the implementation of Coretax represents a significant milestone in digital tax administration- however, organizational readiness to support this transformation remains conceptually underexplored. This study aims to conceptualize Digital Tax Readiness (DTR) and develop a Digital Tax Readiness Framework (DTRF) for small and medium-sized enterprises (SMEs). A qualitative literature review was conducted using 54 Scopus-indexed journal articles published between 2021 and 2026. The selected studies were analyzed through thematic synthesis involving literature screening, data extraction, open coding, categorization, and conceptual integration. The findings demonstrate that Digital Tax Readiness is a multidimensional construct comprising nine interrelated dimensions: Technology Readiness, Human Resource Readiness, Organizational Readiness, Digital Capability, Digital Strategy, Digital Governance, Business Analytics Capability, Data Management, and Digital Tax Administration Readiness. The proposed framework extends existing digital readiness literature by integrating these dimensions into a tax administration context, where previous studies have predominantly focused on general digital transformation or post-implementation technology acceptance. This study contributes theoretically by introducing Digital Tax Readiness as a novel construct and provides a conceptual foundation for future empirical measurement and practical assessment of SMEs^ readiness to support digital tax administration in the Coretax era.

Keywords: Digital Tax Readiness- Digital Tax Readiness Framework- Digital Transformation- Coretax- SMEs.

Topic: Innovative Tax Governance in the Digital Economy: Strengthening Fiscal Fairness, Social Trust, and Global Economic Resilience (Tax Policy- Digital Economy- Fiscal Resilience)