T This study aims to analyse and provide evidence the influence of fairness, tax system, discrimination, and tax sanction towards the accounting student perceptions about the ethics on tax evasion. The hypothesis (1) fairness positively affects the accounting student perceptions about the ethics on tax evasion, (2) tax system negatively affects the accounting student perceptions about the ethics on tax evasion, (3) discrimination positively affects the accounting student perceptions about the ethics on tax evasion, (4) tax sanction negatively affects the accounting student perceptions about the ethics on tax evasion.This study used 116 respondents of accounting student at Trisakti University, State of Jakarta University, BINUS University, Persada Indonesia University, dan Gunadarma University. This study used survey method as way to collect data. This survey is done by spreading the questionnaire to multiple sources. The method is based by the likert scale, which used by defining value on source’s judgements.The result is (1) the first hypothesis is accepted, because fairness has a positive effect on accounting student perceptions about the ethics on tax evasion. (2) the second hypothesis is unacceptable, because tax system has a negative effect on accounting student perceptions about the ethics on tax evasion. (3) the third hypothesis is accepted, because discrimination positive effect on accounting student perceptions about the ethics on tax evasion. (4) the fourth hypothesis is unacceptable, because tax sanction has a negative effect on accounting student perceptions about the ethics on tax evasion.