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The implementation of the core tax administration sistem (Core Tax Administration Sistem or Coretax) in early 2025, which was expected to modernise tax services, instead sparked a wave of public criticism due to various fatal technical obstacles. The dysfunction of this sistem not only hampered administration but also gave rise to discourse on distrust of state budget management. This study aims to analyse in depth how the failure to implement Coretax has eroded public trust and damaged the fiscal social contract between taxpayers and the state. The research method uses a qualitative approach with a Critical Discourse Analysis perspective based on Norman Fairclough's model. Data was collected through netnography from public comments and interactions on social media, then analysed through three dimensions: text (micro), discourse practice (meso), and social practice (macro). The findings show that public discourse is not merely technical complaints, but a form of symbolic resistance. At the micro level, sistem dysfunction is interpreted as evidence of incompetence and alleged budget irregularities. At the meso level, the public mobilises collective memory related to past government project failures to validate their distrust. At the macro level, this signifies a violation of the principle of reciprocity, whereby the state is perceived as demanding tax compliance without providing adequate services, thereby triggering a crisis of legitimacy. The implications of this study emphasise that digital transformation of the public sector requires transparency and accountability; failure to respond to this crisis has the potential to significantly reduce voluntary tax compliance.

This research aims to analyze and determine the influence of competence, communication and compensation on employee performance in a company. This research was conducted using a quantitative approach and involved respondents consisting of employees at various levels of positions who work at companies in the district. Jagakarsa, South Jakarta. Data was collected through a questionnaire with a total of 22 questions and a total of 100 respondents which could measure the level of competency, communication, compensation and employee performance. The data analysis technique used in this research is SEM PLS (Structural Equation Modeling - Partial Least Squares), which was carried out using SmartPLS 4.0 software. The data analysis methods used in this research include measurement model analysis, structural model analysis, and direct influence hypothesis testing. The results of data analysis show that employee competency has a significant positive influence on employee performance. Communication also has a significant positive influence on employee performance. Effective and open communication allows clear and timely information to have a positive and significant impact on improving employee performance. And the compensation variable was also found to have a significant positive influence on employee performance. These findings provide important implications for human resource management and organizational practitioners in designing policies and programs related to competency development, improving communication, and providing adequate compensation for employees so that employees can provide reciprocity in the form of maximum performance for the company.