It is an irony that Indonesia as the 5^th biggest population in the world has a low level of individual tax compliance. One of the factors is the lack of tax officer number. Teachers, as one of informal leader in society, can play a role as government’s arm to develop tax people. This article describes the teacher’s zest to promote tax including the constraints. Primary data collected by survey method to high school teachers in Bogor and Central Jakarta in 2013 and 2015 respectively. As the result, teachers have high zest to participate in promote tax. Most of the them will transfer their tax knowledge and skill to their students and society. Furthermore, tax socialization and training can change their perspective of tax positively. However, lack of tax knowledge, both theoretically and practically, are the constraints. Most of them don’t do their tax obligation in tax reporting because they never receive any tax withheld evidence. As the recommendation, teacher’s empowerment as tax agent can be one of solution to develop tax people in Indonesia. Moreover, there should be more tax socialization and training for teachers, in this matter academician from university can contribute more in such activity. In addition, the treasurer who withholds teacher’s salary should pay more attention about delivering the tax withheld evidence so that the teachers can perform their tax obligation orderly.

Keywords: tax people, tax agent, voluntary tax compliance, teacher.