This research intenden to examine and analyze tax system, justice, tax rates, and trust in the government about tax evasion. Samples were selected using convenience sampling method. The population in this study is the entrepreneurial tax payer and listed on KPP Pratama Bantul. Sample in this study amounted to 100 respondents. The data collection in this research us survey method with quastionaire as distributes to entrepreneurial tax payer and listed on KPP Pratama Bantul. Hypothesis test on this study using multiple regression using software applications SPSS v. 15.based on the analysis that has been done, the result that 1) tax system not effect on tax evasion, 2) justice is not effect on tax evasion, 3) tax rates positive and significant effect on tax evasion, 4) trust in the government not effect on tax evasion.