Tax compliance is expressed as a full declaration of tax liability by tax laws, regulations, and judicial decisions applied at the date when the declaration is given and giving the declaration to relevant places in full and on time. As a result of tax compliance or non-compliance, four types of taxpayers are formed. These typologies are tax evader, social taxpayer, internal taxpayer, and honest (voluntary) taxpayer. The purpose of this study is to determine which taxpayers have positioned themselves in terms of taxpayers' tax compliance or non-compliance and to discover how they perceive this situation. To realize this aim, qualitative analysis is applied as a method in the study. Qualitative analysis has several sub-methods, and the in-depth interview technique of qualitative research is preferred. The in-depth interview technique is applied to 12 taxpayers residing in Kocaeli province. To coincide with the concept of tax compliance or noncompliance, the participants who participated in the study are composed of taxpayers whose income is subject to the declaration only consisting of real estate capital. When the general evaluation is made, it is concluded that the citizenship duty consciousness, the strongness of tax justice, the positive behaviors of the tax authority, the positive developments in the country's economy, and the reflection of the citizens on the income levels and quality of life of the taxpayers may enable the taxpayers to take part in the honest (voluntary) taxpayer typology.