This study aims to determine the effect of tax justice, taxation systems, and taxpayer discrimination on the perception of individual taxpayers (wpop) who have a business regarding the ethics of tax evasion. The data used in this study are primary taxpayer data of individuals who have businesses and are registered at KPP Pratama Purwokerto. The samples taken were 100 respondents data using accidental sampling technique. The results of this study indicate that tax justice does not negatively affect tax evasion, the taxation system has a negative effect on tax evasion, whereas taxpayer discrimination does not have a positive effect on tax evasion.