Humans live in complex societies although constructed tax systems use rules, laws, supervision, formal incentives, and sanctions by designated agents. The existing national tax laws as promulgated by Indonesia government is a powerful force in behaviour changes. This study claims that individual, in assumptions of the idea of Homo economicus, acts to maximise their own utility. Although utility is often assumed to be monetary, it encompasses more motives than maximising one’s own material gain, and often be seen as a set of preferences that can range from preferring through the adequate pursuit of their own happiness. This study also finds that in primordial social aspects, the normative policy implications derived from the existing theory may be misleading when tax evasion is feasible. In addition, a high tax morale (individual attitude) does not necessarily translate into a high level of tax compliance (individual behaviour).
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