This study aims to analyze the effect of tax morale in the Tri Hita Karana perspective and tax framing on tax evasion. The experimental design is a 2×2 between-subject which are 56 taxpayers of the Balinese people who live in Palu City, Indonesia. The tax framing variable is manipulated with positive and negative framing scenarios. Each taxpayer determines the amount of income is reported. If the taxpayer reports that his income is getting closer to the real thing, then it is stated that he is doing a lower tax evasion and vice versa. The test results indicate that in the perspective of Tri Hita Karana, taxpayers with high tax morale undertake lower tax evasion than taxpayers with low tax morale. This study also found that taxpayers with positive framing treatment performed lower tax evasion than taxpayers with adverse framing treatment. The results of this study provide evidence that increasing taxpayer compliance and reducing tax evasion can be done with high tax morale internalized in the Tri Hita Karana culture and framing information positively.