This research aimed to analyze the effect of justice, taxation system,
discrimination and the probability of fraud detected toward the tax payer
perception of tax embezzling. The populations of this research were the tax payer
listed in KPP PratamaPurwokerto. The samples of this research were the tax
payers whose businesses have been listed in KPP PratamaPurwokerto. The data
of tis research were collected using questioner which was determined by
convenience sampling method. The analysis method of this research was double
linier regression. This research showed justice doesn’t positively influence
taxation system negatively influence discrimination positively influence and the
profanity of fraud detected doesn’t influence negatively toward the perception of
tax payers of tax embezzling.