Abstract :
This study aims to examine the effect of love of money, machiavellian, equity sensitivity on the ethical perception of individual taxpayers regarding tax evasion. The population is this study were all individual taxpayers in Palembang. The tyoe of research conducted in this researchis causal associative research with a quantitative approach. The result of this study indicate that love of money has no effect on ethical perceptions of individual taxpayers regarding tax evasion, machiavellian influences on ethical perceptions of individual taxpayers regarding tax evasion and equity sensitivity affect ethical perceptions of individual taxpayers regarding tax evasion.
Keywords: Love of Money, Machiavellian, Equity Sensitivity, Ethical Perceptions of Individual Taxpayers, Tax Evasion.