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God: "I looked for someone to take a stand for me, and stand in the gap" (Ezekiel 22:30)

Jesus…declared the divinely ordained obligation of citizens to pay taxes to whatever government is over them. Paying taxes is a legitimate duty of every person, but is specially binding on believers because they are specially bound to God’s Word. Jesus made no qualifying exemptions or exceptions, even under rulers such as the blasphemous, pagan, idolatrous government that in a few days would nail Him to the cross. The government that executed the Son of God was to be paid taxes by God’s people. The state has the divine right to assess taxes that are within its sphere of responsibility and its citizens have the divine obligation to pay them.
John MacArthur