This study examines to the influence of fairness, tax system, discrimination and the probability of cheat detact against the taxpayer perceptions about the ethical of tax evasion. The population was KPP Yogyakarta. The sample in this study is determined by sampling convinience method, the data collected with the distribution of questionnaires. The method of analysis used is multiple linear regression and kruskal wallis method. Based on the results of the analysis indicate that the fairness negatif and significant impact on ethical of tax evasion, tax system has negative and significant on ethical of tax evasion, discrimination positive and significant impact on ethical of tax evasion, ege hasn’t impact on ethical of tax evasion, level of education has negatif and significant impact on ethical tax evacion, and income level hasn’t impact on ethical tax evasion.