This study aimed to verifythe influence of the perceptions of students and lecturers about justice, discrimination, and self assessment system on tax evasion behavior ethics. The variables tested in this research consisted of justice, discrimination, and self assessment system. This research uses purposive sampling, accidental sampling, and convinance sampling method. Based on the criteria obtained 120 respondents consisting of students and lecturers. Tests conducted include: descriptive statistics, validity test, reliability test, classical assumption, multiple regression, coefficient of determination, F test and t test. Results of the research:1) Justice has positive effect on tax evasion behavior ethics, 2) Discrimination has no effect on tax evasion behavior ethic, 3) Self assessment system positively influence to tax evasion behavior ethic.