Tax evasion is a complex social phenomenon that can be analyzed and understood through the lens of sociology. This article explores the concept of tax evasion and its implications from a sociological perspective, including the definition of tax evasion, sociological factors influencing tax evasion (structural, cultural, and psychological factors), consequences of tax evasion, and strategies to combat tax evasion. Understanding these factors can help develop strategies to combat tax evasion and promote a fair and equitable tax system.