This study was conducted to determine the effect of executive character, moral obligation, and super-ego against tax evasion on personal taxpayers. The sample used in this study amounted to 42 executives from listed industrial companies in the industrial area of Makassar. Data analysis techniques used are validity, reliability test, test multicollinearity, heteroscedasticity test, normality test, autocorrelation test, and linearity test and multiple linear regression analysis, deterministic test, F test, and t-test. Using SPSS. The results showed that the executive character, moral obligation, and super-ego against tax evasion on personal taxpayers.

Keywords : Executive Character, Moral Obligation, and Super-Ego.