Taxes are the primary source of state revenue and play a crucial role in national development. However, the level of tax compliance in Indonesia remains a challenge due to tax violations influenced by a lack of awareness, understanding, and ethics among taxpayers. This article aims to describe the contribution of tax ethics to taxpayer compliance in Indonesia. The method used in this research is a literature study with a descriptive-qualitative approach involving the analysis of various books and scientific journals related to taxes and ethics. The results of the analysis indicate that tax ethics plays a crucial role in improving taxpayer compliance, as it can foster awareness, honesty, and a sense of responsibility in fulfilling tax obligations. In addition, understanding of taxpayers, the quality of tax services, and the use of technology in taxation also influence the level of taxpayer compliance, as well as improving the quality of tax services so that taxpayer compliance in Indonesia can significantly increase.
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