Nona Ardelia Armanda. Influence of Justice and Love Of Money Towards Ethical Perception on Tax Evasion with Gender as Moderating Variable. Guided by Mrs. Eka Febriani.This study aims to prove the effect of justice and love of money on ethical perception on tax evasion with gender as a moderating variable on individual restaurant taxpayers registered at the Samarinda City Regional Revenue Agency. This study uses quantitative methods and primary data in the form of a questionnaire with Likert scale measurements. The answers to the questionnaire from 124 respondents were analyzed using the PLS-SEM method with SmartPLS 4 software. The results of this study indicate that justice has a significant and negative effect on ethical perception on tax evasion, love of money has a significant and positive effect on ethical perception on tax evasion, gender does not play a role in moderating the effect of justice and love of money on ethical perception on tax evasion. This research is expected to encourage the development of fairer and more sustainable policies to improve social and economic welfare in Samarinda City.