Tax compliance can be defined as the complete fulfillment of tax duties of taxpayers. It is expected that the taxpayer will voluntarily fulfill his / her tax duties with his own will and desire, without resorting to compulsory means by the state in tax compliance. Taxes, which are a requirement of the financing of public expenditures, are collected by the state authority. However, taxpayers who demonstrate their loyalty to this authority fulfill their duty of duty without having to use the authority. This duty and duty awareness about tax is shaped by the society’s perspective on tax, closely related to many concepts such as tax morality and tax perception and under the influence of many factors.