This study aims to test whether there is an influence of Machiavellian, love of money, and religiosity on tax evasion with gender as a moderating variable. The method in this study is quantitative explanatory type with a correlational approach. The data used is primary data by distributing questionnaires to taxpayers throughout Indonesia using purposive sampling and using the Issac and Michael formula so that 350 respondents were obtained. The analysis technique uses the Partial Least Square Multi-Group Analysis technique (PLS-MGA). The results of the study prove that, first, Machiavellian influences tax evasion, the higher the Machiavellian attitude, the greater the likelihood of tax evasion; Second, love of money influences tax evasion, the higher a person's love of money, tax evasion is considered reasonable. Third, religiosity has no effect. The high or low level of a person's religiosity has not been able to suppress tax evasion. Fourth, Machiavellian influences tax evasion moderated by gender. Machiavellian owned by the male gender is greater than that of the female gender. Love of money owned by men does not affect tax evasion, but becomes a motivation to pursue a career while love of money affects embezzlement moderated by female gender because women have very high needs compared to men. Religiosity affects tax evasion moderated by gender. This means that the higher the level of religiosity of a person, both men and women, are able to suppress tax evasion and people who are more religious tend to be more against tax evasion.