ABSTRACT: This study aims to analyze the effect of tax understanding, whistleblowing system, the value of tax benefits directly on tax evasion behavior and to analyze the role of institutional reoutasi in moderating the effect of tax understanding, whistleblowing system, the value of tax benefits on tax evasion behavior. The sample was calculated using the Cochran formula so that the sample obtained was 216 taxpayers by taking it using purposive sampling based on taxpayer status, effective taxpayers and business fields. The analysis technique used is quantitative analysis using the Structural Equation Model (SEM – PLS). The results showed that tax understanding and whistleblowing system directly affect tax evasion behavior while the value of tax benefits directly affects tax evasion behavior. Institutional reputation is only able to moderate the effect of tax understanding on tax evasion behavior.

KEYWORDS – Institutional Reputation, Tax Understanding, Whistleblowing System, Tax Benefit Value, Tax Evasion Behavior