The purpose of this study was to determine the influence of justice and understanding of partial taxation on the perception of taxpayers of individuals who have business and free work employment regarding tax evasion. This study uses convenience sampling with 87 respondents. The results of this study indicate that justice and understanding of taxation have a negative effect on the perception of individual taxpayers who have free and partial business and work on tax evasion.

Keywords : Fairness; Tax Evasion; Understanding Taxation.