The tax culture is a set of values, attitudes, as well as behaviors that citizens and companies have in relation to compliance with their tax obligations (Bautista, 2020). It should be noted that through acculturation, gaps that exist in terms of the volume of tax avoidance and evasion have been reduced. The acculturation programs have helped all citizens to better understand how the country's tax system is made up. By having this clarity, it has allowed taxpayers to create a better awareness of responsibility and the need to pay taxes that is by nature law in every democratic state.