This study aims to analyze the perceptions of Palembang City accounting students regarding justice, machiavellian, love of money regarding the ethics of tax evasion. The data used in this research are secondary data. The population in this study were Palembang City accounting students. The sampling selection method used was purposive sampling and obtained of 81 samples. The analytical tool used in this study was the linear regression analysis. The results of this research showed that justice affect of tax evasion, machiavellian and love of money has no effect on tax evasion
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