The Tax Volunteer Program is an activity to instill tax awareness to students as an effort by the Directorate General of Taxes with the Ministry of Education. The purpose of this study is to find out the tax volunteer program followed by students of the Faculty of Economics, Ganesha University of Education is able to educate and shape the character of students to understand and realize the importance of tax compliance. It is interesting whether the activities of tax volunteers are able to

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... se the ethical behavior of students in the field of taxation. This research uses a qualitative descriptive approach. The sample used in this study was students who joined the Tax Center program in Bali with a total of 185 people. The results of this study showed that judging from the integrity aspect 2.3% began to develop in terms of the ethical aspects of tax reporting, 83.3% had developed in the ethical aspect and 14.4% already had a culture in tax ethics. While from the aspect of objectivity 100% has had a culture to understand tax regulations.