| Summary: | This study began with a review of the literatures on the ethics of tax evasion that
have been done by Robert W. McGee of his surveys on economics and law
students in Argentina and Guatemala. It then replicated and results of a survey of
economics, law and psychology students at Universitas Gadjah Mada who were
asked their opinions on the ethics of tax evasion. The survey consisted of 11
statements, representing the 11 issues and 3 viewpoints of tax evasion: 1)
fairness, as related to the positive use of the money, (2) tax system, as related to
the tax rates and negative use of the money, and (3) discrimination, as related to
avoidance under certain conditions. Respondents were asked to give response
about tax evasion if it is associated to certain conditions, by placing a number
from 1 (strongly disagree) to 5 (strongly agree) in the space provided. There are
one hundred and sixty two respondents in this study (162). The three groups were
compared to determine whether their responses were significantly different.
The result of this study indicate that economics students have a difference
perception of tax evasion against to law students, while psychology students have
no difference perception against the two other groups. The data were also
analyzed to determine which of the three viewpoints was dominant among the
respondents.
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