The existence of taxes in a country is a very important source of income in supporting national development. Developed countries are required to manage their taxes effectively and efficiently. Differences in the taxation system in each country become things that need to be studied more deeply for each country. Assessments are conducted to see the application of a good or complex system implemented in a country. A dministration of taxation as a system is a set of elements of legislation, facilities and infrastructure, and taxpayers are interrelated jointly perform the functions and duties to achieve certain goals. The rates of income tax in each country are regulated in regulations based on policies set by each country, such as Indonesia is regulated in Law no. 36 of 2008 which is one part of the tax administration. Comparison of income tax rate and value added tax in each country to be one of the reference writers to know which countries between Indonesia, Malaysia, and Thailand that have tax system and tax rate effective and efficient. Optimization of tax revenue not only on tariffs, but also through a combination of tax structures that can minimize tax evasion, and tax smuggling.