Etika dan Tax Evasion

Tax Evasion is an action taken by taxpayers in reducing the obligation to pay taxes illegally. Cases of tax evasion are still common Indonesia recent years. This study aims determine how influence justice, love money, and religiosity on ethical perception evasion. As well as testing role gender moderation relationship between independent variables dependent variable. Data collection this was carried out through a questionnaire. The population individual who work DKI Jakarta with purposive sampling technique. data analysis technique used multiple regression analysis. results showed that higher justice religiosity, lower person's for Gender affects high or low variable variable.
 Keywords: Evasion; Ethical Perception; Taxation; Gender; Theory Planned Behavior