Table of Contents

CHAPTER 1 .......................................................................................................................................... 3
INTRODUCTION................................................................................................................................. 3
1.1

Research Background ........................................................................................................... 3

1.2

Problems Statement .............................................................................................................. 6

1.3

Research Objective ............................................................................................................... 6

1.4

Research Benefit.................................................................................................................... 7

CHAPTER II ......................................................................................................................................... 8
LITERATURE REVIEW .................................................................................................................... 8
Basic Concept of Tax ............................................................................................................ 8

2.1

2.1.1

Definition of Tax............................................................................................................ 8

2.1.2

Tax Resistance ............................................................................................................... 8

2.1.3

Tax Evasion Theory ...................................................................................................... 9

2.2

Definition of Ethics ............................................................................................................. 10

2.3

Justice theory ....................................................................................................................... 11

2.4

Tax system theory ............................................................................................................... 11

2.5

Theoritical Framework....................................................................................................... 11

2.5.1

Theory of tax evasion difference male or female...................................................... 11

2.5.2

Theory of tax evasion on justice................................................................................. 12

2.5.3

Theory on tax system .................................................................................................. 12

CHAPTER III ..................................................................................................................................... 14

RESEARCH METHOD ..................................................................................................................... 14
3.1

Research Method ................................................................................................................ 14

3.2

Research Instrument........................................................................................................... 14

3.3

Variable................................................................................................................................ 15

3.4

Sampling Design .................................................................................................................. 16

3.4.1

Population .................................................................................................................... 16

3.4.2

Sample .......................................................................................................................... 16

Testing Hypothesis .............................................................................................................. 17

3.5

3.5.1

Data quality test .......................................................................................................... 17

3.5.2

Normality test .............................................................................................................. 17

3.5.3

Descriptive Statistic..................................................................................................... 18

3.5.4

T-test for Testing Differences..................................................................................... 18

CHAPTER IV...................................................................................................................................... 19
REFRENCES ...................................................................................................................................... 19
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4.1

Journal Refrences ............................................................................................................... 19

4.2

Web Refrences ..................................................................................................................... 19

CHAPTER V ....................................................................................................................................... 20
QUESTIONARE ................................................................................................................................. 20
5.1

APPENDIX 1 SURVEY STATEMENTS ......................................................................... 20

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CHAPTER 1
INTRODUCTION
1.1 Research Background
As developing countries, Indonesia is very depend and needs tax. Tax is the factor that
important budget to bear the state revenues. According to Jusuf Kalla (2016) a power of state
depend on its financial, and financial depend from tax. In Indonesia, attempts to improve and
to optimize revenue from sector tax should be conducted through the intensification and
extension revenue tax amount (Suminarsasi, 2012).
Based on the Law of the Republic of Indonesia Number 28 of 2007 About the Third
Amendment to Law Number 6 of 1983 on General Provisions and Tax Procedures, tax is a
mandatory contribution to the state owed by persons or entities that are enforceable under the
law, with no gain rewards directly and used for the purposes of the state for the welfare of the
people.
From the definition, it can be concluded that the tax is not a trivial matter. The tax is a biggest
revenue state that would be contributed to the country's development. Because of the
importance of the tax itself, the tax should be billed forcibly. All state income from taxes will
be used to finance all public expenditure the state, in this case used for the welfare and
prosperity of the people (Waluyo, 2007). The Executive Director for Indonesia Taxation
Analyze, Justin Prabowo said that if our country wants to gain a huge amount of money, not
exactly with debt, but the best way to gain the money is that we should rely on the tax revenue
(Website Surya Tribunnews April, 17th 2014).

With the ongoing year, the tax revenue target set by the state is always increasing. Also, with
the increase itself, the tax will give effect to the country. In 2015 , the government has set a tax

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revenue target of 1,294.25 trillion rupiah , in fact , tax revenues in August 2015 only reached
1,046 , 2 trillion or lower than a given target ( CNN Website Indonesia Aug , 21st 2015) .
Many things were government trying to do in order to increase the tax revenue. In 2015,
Directorate General of Taxes (DJP) are being held the Reinventing Policy in PMK
91/PMK.03/2015 which is the erase in administrative sanction for the lateness in report the
Annual Tax Return, Correction, also the lateness of paying the tax . In this occasion our
government are forgive the taxpayer who hasnt paid the tax start from 5 years ago based on
the terms and rules applied by DJP (Website Ortax.Org PMK 91 2015). In this year the
Ministry of Finance said that the DPR had agreed to issue Tax Amnesty policy. But the Head
of the Fiscal Policy Office (BKF) Suahasil Nazara said that "Tax amnesty was still a discussion
with the Committee. But in discussions with long had been boiled down to a few points of
agreement. Agreed that Indonesia needs to tax amnesty. The trick there is repatriation and
declaration.
Taxation in Indonesia is built on the principle of mutual cooperation. Since 1984 Indonesia has
been using the self - assessment system which gives a trust to the taxpayer to calculate,
calculate, pay, and report its own tax payable. While taxation apparatus acted as adviser,
counselor, and supervisor of the implementation of the obligations undertaken by the taxpayer.
The success of the self- assessment system relies heavily on awareness and community
participation (voluntary compliance). If the level of their awareness is still low, this will give
rise to a variety of tax issues, among which tax evasion.

(Suminarsasi 2012) in his research suggests that the tax system in Indonesia is not optimal yet,
with the understanding that the taxpayer would still low taxation rules and regulations is one
of the factors that can trigger taxpayer tax evasion. Rahman (2013) states that the tax evasion
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can be undertaken by the personal, one of the factor among others do not understand the tax
laws, including the Law of Taxation and utilization will be gaps in Tax Law (loopholes), so it
can be misused to tax evasion , as dishonest in providing financial data and financial data
hiding.
(Mardiasmo 2009) defines tax evasion as the work done by the taxpayer to lighten the tax
burden in a way to violate the law. Due to violate the law, tax evasion is done by using means
that are not legal. Taxpayers are completely ignoring the formal provisions for taxation it was
his duty, falsifying documents, or fill data with incomplete and incorrect.
Tax evasion is not only a stormy in Indonesia that undertaken by Gayus Tambunan. But the
star of the world-class football players such as Lionel Messi could also be involved. Lionel
Messi, his father and agent, Jorge, was accused of tax evasion of more than 4 million by using
tax havens in Belize and Uruguay to cover revenue was from image rights. Spain's tax agency
demanded a penalty of imprisonment plus (Goal.com, 3 June 2016). Then, with the number of
cases of tax evasion which is in Indonesia and abroad raises many questions, if tax evasion is
ethical to do?
(Reckers et. All 1994) study investigated the influence of ethics on tax compliance decisions.
They used ethics, tax rates, withholding as an independent variable. The results suggest that
moral issues are highly significant in tax compliance decisions.
(McGee and Lingle 2006) Researcher conducted the study in order to know the opinions of
responses by business and law students and between male and female students. The result
obtained from this study that business students almost always thought that tax evasion was
more unethical than did the law students and females had stronger opinions that tax evasion is
unethical than male

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(Torgler and Valev 2010) the researcher fine evidence for strong gender differences. Women
are significantly less likely to agree that corruption and cheating on taxes can be justified.
(Nickerson et al., 2009) discusses about ethics dimensionality of scale tax evasion. They
surveyed one thousand six hundred people in six countries. A Scale Eighteen items are
presented, analyzed and discussed. The findings indicate that tax evasion operates a whole has
a Three-dimensional scale perception ethics of the items that tested i.e.: (1) Justice, that related
with positive uses of money, (2) Tax System, that related with tax rate differences money and
negative usability, and (3) discrimination, that related with tax evasion Specific Conditions.
According to that research, the researcher really wants to know or interest whether empirically
in gender, justice and tax system impact to the tax payer perception about ethics in tax evasion.
In the form of a thesis titled "ANALYSIS PERCEPTION ABOUT ETHICS OF TAX
EVASION

1.2 Problems Statement

Based on the above research, the researcher formulates the problems as follows:
1. Is there any difference of tax evasion perception about ethic between male students and
female students?
2. Is justice give effect to perception about ethic on tax evasion?
3. Is tax system give effect to perception about ethic on tax evasion?

1.3 Research Objective

Based on the identification of the above problems, the researcher formulates the objective as
follows:
1. To know any difference tax evasion perception about ethic between male and female.
2. To know the effect of justice on tax evasion perception about ethic.
3. To know the effect of tax system on tax evasion perception about ethic.

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1.4 Research Benefit

As for the benefits to be gained for this research:
1. Benefits for Students
Expected can be add more knowledge for undergraduate students about tax evasion and ethical
of tax. Also, can be makes students to more compliance in taxation.
2. Benefit for Tax Regulator
To provides an overview of undergraduate students perception of tax evasion and ethical of
tax toward their compliance in taxation. Therefore, the tax regulation can give more introduce
about important of taxation to improve their compliance in future.

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CHAPTER II
LITERATURE REVIEW
2.1 Basic Concept of Tax
2.1.1 Definition of Tax
Based on the Law of the Republic of Indonesia Number 28 of 2007 on changes in the Third
Top Law No. 6 1983 About General Provisions and Tax Procedures, Taxes are mandatory
contributions to the state owed by personal or entities that are enforceable under the law, by
not rewarded directly and used for the purposes of the state for the amount of people.
According to Leroy Beaulieu (1906) as quoted from what (Sumyar, 2004), a tax is a levy that
is directly or indirectly collected by the government from the people or goods, to finance
government expenditure.
Tax has two function according (Sumyar, 2004), namely budgetary function or financial
function and regulerend function or organizes function.
2.1.2 Tax Resistance
According (Sumyar, 2004) definition of resistance of tax are barriers either caused by the state
condition and its people or caused by tax payers efforts were awareness or not, which
complicates the tax revenue as a source of state revenue. Although the tax could not be
collected without the permission of the society through their representative, the government is
always trying give the explanation, information, and counseling in order to society has an
awareness of the obligation to pay the taxes. However, the society still feel the tax as a burden,
so most people had never been aware to fulfill the tax obligations. Even if there is little chance
to not paying taxes or reduce the amount of tax, the tax payer will attempt to avoid tax
obligations.
According (Brotodihardjo, 1986), resistance of tax can be divided into two, namely passive
resistance and active resistance.

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1. Passive Resistance
Passive Resistance is the barriers that complicate tax collection are closely relationship whit:
(1) the economic structure of a state, (2) the development of intellectual and moral resident of
the state, and (3) system and the way the tax collection itself.
2. Active Resistance
Active resistance includes all effort and action that are directly addressed to the tax authorities,
and aims to avoid the tax. Those efforts are divided into three ways, namely:
a. Tax Avoidance
Tax payment can easily be avoided by not doing the activities that can be taxed, for example
refraining, replacing the use of taxable goods with replacement goods which are not taxable,
press consumptions and so on. Tax avoidance is legal because without break the rule of tax.
b. Tax Evasion
Tax evasion is done by smuggling the tax which hides the actual circumstances. Tax evasion
is the avoidance of tax is illegal because it does not accordance with the tax laws and it is a
break the rule of the tax.
c. Tax Neglect
Tax neglect include acts refuse to pay the tax that has been set by the tax authorities and refused
to meet with formalities that must be fulfilled by the provision of the legislation.
2.1.3 Tax Evasion Theory
Tax evasion generally is against the law (illegal) and includes acts intentionally do not report
fully and properly subject to tax or legal violation (fraud) others. Tax evasion occurs before
SKP issued. This is a violation of the law with the intent to escape from taxes / reduce the tax
assessment base by hiding parts of their income.
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According Mardiasmo (2011), tax evasion is the work done by the taxpayer to lighten the tax
burden in a way that is not illegal or violate the law. Tax fraud in general is against the law
(illegal) and includes acts intentionally do not report fully and properly subject to tax or legal
violation (fraud) others. Tax evasion occurs before SKP issued. This is a violation of the law
with the intent to escape from taxes / reduce the tax assessment base by hiding parts of their
income.
Based on McGee (2006), there are several reasons people commit tax evasion, among others,
the system of bad government, the tax system is unfair, money of tax not used properly, the tax
rate is too high, disproportionate to the benefits, and the opportunity to do due to a weak legal
system.

2.2 Definition of Ethics

Ethics is the values and moral norms, which becomes a handle for a person or group in
regulating behavior (Berrtens, 2000). According Maryani and Ludigo (2001 ), ethics is a set of
rules, norms or guidelines that govern human behavior, whether that should be done or should
be abandoned embraced by a group or class of people or profession .
Ethics taxes is an action to comply with tax regulations or tax laws made by the government,
in this case the taxpayer must be regular in paying taxes for paying taxes then the construction
will be done well (Izza and Hamzah, 2009). Suminarsasi and Supriyadi (2011), describes the
tax ethics rules by which people or group of people who go through life within the scope
taxation, how they carry out their tax obligations, whether it is right, wrong, good, or bad.
From the definition above can concluded that ethics is an action within the scope of taxation to
implement the tax obligations properly.

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2.3 Justice theory

According to Indonesian dictionary, justice has a basic word fair mean equal weight, not biased,
impartial, adhering to the truth, rightly, and not arbitrary.

2.4 Tax system theory

Indonesian dictionary describes a system device regularly elements interconnected to form a
certain arrangement Jogiyanto (2005) explains that the system is a network of relationships that
interacting between the procedure to resolve a particular purpose. Thus, the tax system is an
whole integrated unit and taxation activities related to each other to achieve goals in taxation
itself.

2.5 Theoritical Framework

2.5.1 Theory of tax evasion difference male or female

(McGee & Yuhua, 2006) study in China; women were significantly more opposed to tax
evasion than were the men. A survey in Guatemala research of (McGee & Lingle, 2005) has a
similar result that female students were more opposed to evasion than were male students.
(Torgler & Valev, 2010) stated that male students tend to be non-compliance in taxation than
female students, its mean male students more aggressive to do tax evasion than female students.
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Women are less likely to commit almost all kinds of criminal offenses and are less likely to be
involved in and approve of corruption, tax evasion, and other illicit activities. The study of
Romanian business students (McGee, 2005b) also found the similar result. Men were more
strongly opposed to tax evasion than were women in 12 out of 18 cases.
H1: There is any significant difference between male and female on perception about ethics
of tax evasion.
2.5.2 Theory of tax evasion on justice
(Rahman, 2013) The higher the equity committed by the government, then the public will be
more confidence in the government's performance. This will encourage the willingness of
people to pay taxes and trust the government to manage the funds coming from taxes. (Seegate,
2012) explains that the benefits are widely felt by the public on the state facilities available will
increase confidence in the government in managing the funds coming from taxes. This proves
that with the increase of justice, it will increase public confidence in the government. Also, the
public will arise a sense of security. It will influence people to pay taxes to continuously and
will increase each year. So, with increasing fairness, potential taxpayers, especially students
who will soon be a candidate for the taxpayer, will assume that tax evasion is unethical to do.
(Nickerson et al. 2009), (McGee et al .2007 ) , (Handayani and Cahyowati 2014 ), and (Gina
2014 ) argued that justice a significant negative effect on the perception of ethics on tax
evasion, which is the higher of justice, then the people will have the perception that tax evasion
is unethical .
H2: Justice negatively affects perceptions about the ethics of tax evasion
2.5.3 Theory on tax system
With the improvement of the existing taxation system, then the public would think that the
government is already doing the best in the field of taxation, so that the public will have more
confidence in the government to pay the tax. Also, with the improvement in the government
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system, the prospective taxpayers will assume that tax evasion would be detrimental to the
public and is an unethical act.
(Nasadyuk and Mc Gee 2007) analyzes Ukrainian business and economics students. Result
indicates that tax evasion certain might be acceptable in the situation such as government
corruption, Wasteful, unjust tax system, violation of human rights, high tax rates.
(Mc Gee et all 2007) analyses three view applying survey Hong Kong and United States
University business students. Students of both countries do not consider tax evasion is ethical.
But under certain conditions, such as the government was corrupt, the tax system was unfair
and unaffordable, tax evasion is morally acceptable. This is strong argument for tax evasion.
Act with selfish motives of people to justify the tax evasion is seen as the weakest argument.
H3: The tax system negatively affects perceptions about the ethics of tax evasion.

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CHAPTER III
RESEARCH METHOD
3.1 Research Method
The researcher used quantitative research for preparing the research. Quantitative research is
the measurement to prove and observe the fundamental connection between empirical
observation and mathematical expression of quantitative correlations (Ross, 1999). Regarding
to (Aliaga and Gunderson 2000), describing that quantitative research is explaining phenomena
by collecting numerical data that are analyzed using mathematically based methods or in
particular statistics. Type of research used in this research is explanatory research. Explanatory
research is the study aims to test a theory or hypothesis to strengthen or even reject the theory
or hypothesis of existing research result. An explanatory research is a study that explains the
relationship between the variable with hypothesis testing. Collection method of this research is
survey method in the form of questionnaire. Survey is a data primer collection method with
giving a question to individual response (Jogiyanto, 2010).

3.2 Research Instrument

This research used the primary data. The primary data is the data sources directly provide the
data to data collectors (Sugiyono, 2009). The method of primary data is survey method with a
questionnaire technique. The questionnaire distributed via link to all students, so that researcher
can be directly share the questionnaire to the respondent and the questionnaire can be
automatically collected after completion answered by respondents.
The scale used in measuring the rate is an interval scale is a scale containing five level answers.
On a scale interval strongly agreed statement has "higher" level than agree and agree has
"higher" level than neutral (Ghozali, 2011). In this research using SPSS 22 to obtain the results
of the calculation of the various methods used, and can analyze the formulation of research

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problems. Each answer of 5 alternative answers that have been available given weight value
(score) as follows:
Table 3.1: Measurement Scale
Relative Grading
Statement

Score

Strongly Agree

Agree

Neither Agree/ Disagree (Neutral)

Disagree

Strongly Disagree

3.3 Variable
The variables are the characteristics that will be observed from the observation unit. A variable
is as an attribute or characteristic or value of a person or object or activities that have a certain
variation defined by researchers to be learned and conclusions (Sugiyono, 2012). Variables can
be as a thing which is the object of observation research or often to be the factors that play a
role in the event or phenomenon that will be researched.
The independent variable of research is perception about ethics of tax evasion and the
dependent variable of this research is gender, justice and tax system

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3.4 Sampling Design

3.4.1 Population
Population is a generalization area consist of objects or subjects with certain qualities and
characteristics that determined by the researcher to be learned and make conclusions. The
population is not only people but also objects and other natural objects. The population is not
just the amount in the objects or subjects studies, but also includes characteristics or properties
owned by the subject or object (Sugiyono, 2009). The population in this research is
undergraduate students in public or private universities in West Java. They will be the
representation in this research since they involve as taxpayers candidate and they have
knowledge in taxation. The respondents are randomly chosen. It means that with these
populations hopefully the data that will be collect can represent all variable that will be testing
in this research.
3.4.2 Sample
To determine the total sample size from the total population (N), in Agus Nugroho (2006)
research said that it can be analysis with parametric statistic, which is the According to (Burhan,
Gunawan, and Marzuki, 2009) sample is portion from the total characteristic of population.
Sample is one from the total of population, and sample size is the total number units will be
use. Sample method in this research used simple random sampling. According to (Sugiono,
2011) simple random sampling is choosing the sample size randomly without consider the
existing strata in the population. To determine the total sample size from the total population
(N). Samples taken must be truly representative. Therefore, in determining the sample
researcher use Slovin formula as a tool for calculates the sample size of the total population,
which is known more than 100 respondent. The samples in this research are male and female
students, accounting and business students and other majors. The researcher will be distributed
to all students that located in West Java.

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3.5 Testing Hypothesis

3.5.1

Data quality test

3.5.1.1 Validity test

Validity test used to measure whether valid or invalid a questionnaire. A questionnaire is valid
if the question on the questionnaire able to reveal something that will be measured by the
questionnaire (Ghozali, 2013). Testing the validity in this research is using Product Moment
Pearson Correlation approach. Testing is done by correlating the scores of items each question
with a total score. The result of correlation coefficient is then compared with r table. If the
correlation between the score of items with a total score is more than 0.2 or significant value
less than 0,01, the item of question is declared valid and vice versa.
3.5.1.2 Reability test

According to Ghozali (2013), reliability test is a tool for a questionnaire which is an indicator
of the variable or construct. To know the validity and reliability of a measurement tool, so there
should be a test of research instrument to a group that has related characteristic with
respondents of the research.
Reliability test used to show how far the measurement result is relatively consistent if the
measurement re-done for twice or more. Reliability test as is an index to show the degree of
trusted and relied of the instrument.
Testing of reliability in this research used coefficient of reliability Cronbachs Alpha (). A
question is reliable if the value of Cronbach Alpha greater than 0.70 and vice versa (Ghozali,
2013).
3.5.2 Normality test
Normality test is conducted in order to determine whether the samples taken have the criteria
for normal distribution or not (Ghozali, 2013). Before analyze data with regression analysis,
data should be carried out as a condition of normality test. Normality test intention is to conduct
tests on whether or not normal contribution of data to be analyzed (Arikunto, 2006)

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Statistic test that used to measure normality data in this research is Kolmogorov-Smirnov test
(K-S). Testing criteria of Kolmogorov-Smirnov test was (Priyanto, 2013):
1. If the significance value > 0.05, then the data is distribution normally.
2. If the significance value < 0.05, then the data is not distribution normally.
3.5.3 Descriptive Statistic
Descriptive statistic is provide an overview or descriptive the data that seen from the value of
average (mean), standard deviation (Ghozali, 2013)
3.5.4 T-test for Testing Differences
Independent Sample T-test
T test is used to determine whether two samples were not related have different mean value.
(Ghozali, 2011). T-test is done by comparing the difference between the mean values with a
standard error of the difference in the mean of two samples or formula can be written as
follows:

Standard error of the difference in the mean value is distribution normally. The purpose of the
T-test is to compare the mean value of two groups that are not related to one another and also
determine whether these two groups have same mean value or not at all significantly.
T-test in this research using significance level of 5% or is 0.05. The variable does not
statistically have significant difference, if the significant test is greater than 0.05 and vice versa
(Ghozali, 2013).

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CHAPTER IV
REFRENCES
4.1 Journal Refrences
Mc Gee, R. W. and Smith, S. R. (1997). The Ethics of Tax Evasion: An Empirical Study of Utah
Opinion. www.swdsi.org/swdsi07/2007 (06.01.2010)
Robert W. McGee & Zhiwen Guo (2007). A survey of law, business and philosophy students in China
on the ethics of tax evasion. The current issue and full text archive of this journal is available at
www.emeraldinsight.com/1746-5680.htm
Mc Gee, R. W. (1998b). Jewish Views on the Ethics of Tax Evasion, Journal of Accounting, Ethics &
Public Policy, 1, (3), Summer, 325-334.
McGee, R. W. (2005). The Ethics Of Tax Evasion: A Survey Of Romanian Business Students and
Faculty, Andreas School Of Business Working Paper Series, Barry University, Miami Shores, Fl
33161, USA, September. Available At www.ssrn.com. Reprinted in Robert W. McGee And Galina G.
Springer, 2006.
McGee, R. W., & Yuhua, A. (2006). The Etichs of Tax Evasion: A Survey of Chinese Business and
Economic Student. Presented at the International Academy of Business and Public Administration
Disciplines, Orlando, Florida, January 3-6.
Sennur Sezgin et. Al (2011). The Ethics of Tax Evasion: A Comparative Study of Turkey and
Kyrgyzystan. Journal of Applied Business and Economics vol. 12(3) 2011
Devi Nur Cahaya Ningsih & Devy Purposari (2015). Determinasi Persepsi Mengenai Etika Atas
Penggelapan Pajak (Tax Evasion).
Wahyu Suminarsasi (2011) Pengaruh Keadilan, Sistem Perpajakan, dan Diskriminasi Terhadap
Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion)

4.2 Web Refrences

http://surabaya.tribunnews.com/2014/04/17/pajak-tulang-punggung-pendapatannegara
http://www.harianterbit.com/hantercitizen/read/2015/02/18/19800/58/27/Momentu
m-Kebangkitan-Pajak
http://www.tribunnews.com/bisnis/2015/09/26/misbakhun-pemerintah-akan-sulit-jikatargetpenerimaan-pajak-tidak-tercapai
http://www.ortax.org
http://www.cnnindonesia.com/ekonomi/20150821161033-78-73628/ditjen-pajakpenerimaanpajak-realistis-2015-meleset-rp249-t/
http://bisnis.liputan6.com/read/2538304/pemerintah-dan-dpr-sepakat-ri-perlu-tax-amnesty
http://search.proquest.com/sessionexpired?accountid=17242

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CHAPTER V
QUESTIONARE
5.1 APPENDIX 1 SURVEY STATEMENTS
1. Tax evasion is ethical if tax rates are too high.
2. Tax evasion is ethical even if tax rates are not too high because the government is not
entitled to take as much as it is taking from me.
3. Tax evasion is ethical if the tax system is unfair.
4. Tax evasion is ethical if a large portion of the money collected is wasted.
5. Tax evasion is ethical even if most of the money collected is spent wisely.
6. Tax evasion is ethical if a large portion of the money collected is spent on projects
that I morally disapprove of.
7. Tax evasion is ethical even if a large portion of the money collected is spent on
worthy projects
8. Tax evasion is ethical if a large portion of the money collected is spent on projects
that do not benefit me.
9. Tax evasion is ethical even if a large portion of the money collected is spent on
projects that do benefit me
10. Tax evasion is ethical if everyone is doing it.
11. Tax evasion is ethical if a significant portion of the money collected winds up in the
pockets of corrupt politicians or their families and friends.
12. Tax evasion is ethical if the probability of getting caught is low.
13. Tax evasion is ethical if some of the proceeds go to support a war that I consider to be
unjust.
14. Tax evasion is ethical if I cant afford to pay.
15. Tax evasion is ethical even if it means that if I pay less, others will have to pay more.
16. Tax evasion is ethical if the government imprisons people for their political opinions.
17. The tax evasion is considered unethical, even though the tax funds are used to build
public facilities that are essential.
18. The tax evasion is considered unethical, even though the tax funds are used properly.
19. The tax evasion is considered unethical, even though the tax rate low.
20. The tax evasion is considered unethical, if the person has a high income, then have to
pay high taxes.
21. The tax evasion is considered unethical, if the government is not fair in the
preparation of tax law.
22. The tax evasion is considered unethical, if the apparatus is not fair in the preparation
of tax law.
23. The tax evasion is considered unethical, if the tax authorities in carrying out unfair tax
laws.
24. The tax evasion is considered unethical, if the existing tax system unfair.
25. The tax evasion is considered unethical, if the tax rate does not correspond to income
levels.
26. The tax evasion is considered unethical, if the tax money collected is not managed
wisely.
27. The tax evasion is considered unethical, if the payment of taxes that is difficult.

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Muhammad Luqman Azis 008201200089

28. The tax evasion is considered unethical, if the Directorate General of Taxation (DJP)
does not give a good socialization for ease of paying taxes.

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Muhammad Luqman Azis 008201200089