This purpose of this research is to examine the effect of tax audit probability and love of money on the honesty taxpayer reporting who have income from two employers. This research uses an experimental design with undergraduate FEB UMY as the object. Its object will be given a case about calculating and reporting income tax for taxpayers who have income from two employers. The results show that the tax audits probability does not affect the honesty taxpayer reporting who have income from two employers and there was an affect of love of money the honesty taxpayer reporting who have income from two employers.