ABSTRACT The purpose of this study was to test and analyse the effect of love of money, tax sanctions, and tax justice on taxpayers' perceptions of tax evasion ethics. The population in this study were active MSME taxpayers registered at KPP Pratama Pekanbaru Tampan, totalling 26,684 taxpayers. the number of samples used in this study were 100 respondents. The sampling technique used in th…