Tax evasion is an illegal act of not paying or underpaying tax. With a significant rise in the number of tax evasion cases in recent years, discussions based around this topic has increased overall. Its substantial level of severity not only affects the tax evaders themselves, but also influences the economy as a whole. Although there are many types of taxes that are likely to be evaded, for example corporate income tax, this essay aims to discover several aspects of tax evasion in personal income tax, such as the ways in which people tax evade, including the question of why people tax evade and real life examples of public figures. It focuses on the current consequences of tax evasion in today's society, including research conducted across different countries and how they deal with tax evasion cases. Moreover, detection methods of tax fraud used by tax authorities and the government are mentioned.