This research aims to analyze the effect of justice, taxation system and service quality on tax evasion. Data collection techniques carried out through the Makassar Intermediate Tax Service Office. Methods of data analysis using descriptive statistics, data quality tests, classic assumption tests and hypothesis tests. This study uses a data processing program that is SPSS version 23. Furthermore, testing the hypothesis using multiple linear regression equations. And using the F test and t test. the results of this study found a positive and significant influence of the Justice and taxation variables on tax evasion. The quality of tax authorities has a negative and significant effect on tax evasion. This shows that the better quality of services provided by the tax authorities can reduce tax evasion actions carried out by taxpayers. The higher the attitude of the taxpayer towards the tax authorities, the higher the taxpayer compliance