Religion becomes the pillar for introducing beliefs that outline acceptable and unacceptable conduct, including tax compliance. This study aims to construct a conceptual framework of religion that can be utilised to analyse and examine the role of religiosity as a determinant in tax compliance. The framework components were extracted from the literature by searching for relevant keywords in the context of religiosity on tax compliance. The proposed framework may aid future research by offering a systematic means of evaluating how religious beliefs and values can help tax authorities and policymakers create specialised solutions sensitive to religious concerns. This study analyses and discusses appropriate religiosity variables as a factor of taxpayer compliance behaviour.