Abstract
This Research examine whether the tax rates, tax systems, the intention to commit tax evasion. The research collected a sample from students majors at Sarjanawiyata Tamansiswa Yogyakarta University. The sample in this study is determined by sampling convenience method. The data collected with the distribution of questionnaires. Number of questionnaires processed was 100 questionnaires. The result of the research indicates that Tax rates has positif on intention to commit tax evasion. Tax system has no influenceon intention to commit tax evasion.
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