This study is a follow-up study of tax compliance study that has been done previously. The perspective of the taxpayer's perception of tax evasion is important to analyze apart from the perspective of the perception of tax compliance that has been done so far. The fact that tax revenue in Indonesia has not reached the target so far and the level of tax compliance that is less than optimal in Indonesia encourages researchers to analyze the factors that influence taxpayers to carry out tax evasion actions. As a theory reasoned action that a person's actions are influenced by internal factors of the person himself. Adopting previous studies, some internal factors analyzed in this study are Religiosity, Ethics, and Understanding of Taxation of Taxpayers then a comparative analysis of respondents' Gender is analyzed which effects on Tax Evasion are analyzed. SMEs in Pasar Tanah Abang were used as the unit of analysis for this study because of their status as Individual Taxpayers and personal traders in Pasar Tanah Abang. The results found that women's religious and ethical levels had a significant negative impact on tax evasion, while women's understanding had a positive impact on tax evasion. These results differ from the level of religious, ethical and understanding that men have that do not have a strong impact on tax evasion.