Abstract: In the fourth paragraph of the preamble of the 1945 Constitution, the Government of Indonesia has the objective of protecting the entire Indonesian nation and the blood of Indonesia, promoting the common good, enlightening the life of the nation and participating in a world order based on freedom, eternal peace and social justice. To achieve this goal, the State of the Republic of Indonesia collect tax revenues, the state collects taxes from the public. Financial Capability of Taxpayers in performing tax payment obligations to assist the Government plays an important role. The financial capability possessed by the Taxpayer is not always good in terms of liquidity or solvency.