Developing a Model of Tax Compliance from Social Contract Perspective: Mitigating the Tax Evasion

The objective of this study is to develop a tax compliance from social contract perspective as mitigation to tax evasion. It is argue
that the social contract is an agreement between people and state. The state create prosperity together and as a consequence the
country requires a commitment from people through tax payments. The study uses a qualitative interpretative approach. This study
results indicate that model of tax compliance can be develop through the perspective of social contract theory based on the freedom,
common interests and reciprocity.