This research is aimed to investigate the factors that influence tax evasion ethicsthat is investigated by justice, tax system, discrimination, the accuracy of tax, and money ethicss. The object of this research are the individual taxpayer that has small and medium enterprises in Sleman Regency. This research has target of respondents up to 84 respondents, selected by applying consecutiverandom sampling method. The data is analyzed by using multiple linear regression in SPSS. The results of this research show that justice is not influence against tax evasionethics, tax system and the accuracy of tax has a positive infuence against tax evasionethics, meanwhile discrimination and money ethicss has a negative influence against tax evasion ethics.