The purpose of this study is to determine the effect of individual morality, compensation, compliance to rules, and whistleblowing systems on the fraud prevention at KPP Pratama of Sukabumi regency. The population in this research are employees of KPP Pratama of Sukabumi regency, and the sample of this research are 30 employees selected with purposisive sampling and who received the delegation of examination section, billing section, ekstensification section, and supervision section. The research model used is quantitative research and collecting data using questionnaire. Stastical methods used to test the research hypothesis is multiple regression using SPSS Software. The results show that individual morality and compliance to rules have a positive significant effect on fraud prevention efforts. The significant value of individual morality variable is 0.014 < 0.05 and the significant value of compliance of rules variable is 0.001 < 0.05. While the other two variables namely compensation and whistleblowing system have no significant effect on fraud prevention. The significant value of compensation is 0.476 > 0.05, and the significant value of the whistleblowing system is 0.194 > 0.05.