This study aims to analyze the Impact of Justice, Tax Systems, Subjective Norms and Taxpayer Compliance with Tax Evasion. The subject of this study is the Individual Taxpayer at Ternate KPP. In this study there were 100 respondents selected using convenience sampling. The analysis tool uses multiple linear regression and SPSS programs. The results of this study indicate that fairness participation has a positive effect on tax evasion, the tax system has a positive effect on tax evasion, subjective norm have a positive effect on tax evasion, and tax payer compliance has a positive effect on tax evasion