AbstractThis study aims to determine the effect of religiosity and tax justice on the perception of tax evasion of STIE Malangkuçeçwara students with an understanding of tax as an intervening variable. This research is a type of causality research with a quantitative approach. Collecting data in this study through a questionnaire. The sampling technique used proposive sampling in order to obtain 101 research samples. The analytical method used in this research is descriptive analysis and test the outer, inner model. The results of this study indicate that religiosity and tax understanding influence perceptions of tax evasion and tax understanding can intervene religiosity and tax justice on tax evasion perceptions of STIE Malangkuçeçwara students, while tax justice does not affect tax evasion perceptions of STIE Malangkuçeçwara students. Keywords: Religiosity, Tax Justice, Tax Understanding, Tax Evasion AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh religiusitas dan keadilan perpajakan terhadap persepsi tax evasion mahasiswa STIE Malangkuçeçwara dengan pemahaman pajak sebagai variabel intervening. Penelitian ini merupakan jenis penelitian kausalitas dengan pendekatan kuantitatif. Pengumpulan data dalam penelitian ini melalui kuesioner. Teknik pengambilan sampel menggunakan proposive sampling sehingga diperoleh 101 sampel penelitian. Metode analisis yang digunakan dalam penelitian ini adalah analisis deskriptif dan uji outer, inner model. Hasil penelitian ini menunjukkan bahwa religiusitas dan pemahaman pajak berpengaruh terhadap persepsi tax evasion serta pemahaman pajak dapat mengintervening religiusitas dan keadilan perpajakan terhadap persepsi tax evasion mahasiswa STIE Malangkuçeçwara, sedangkan keadilan perpajakan tidak berpengaruh terhadap persepsi tax evasion mahasiswa STIE Malangkuçeçwar
