Belief in the Law of Karma Moderate the Influence of the Tax System on Perceptions of Tax Evasion on Individual Taxpayers in All of the Tax Office Bali Area

This research discusses the influence of the tax system on the perception of tax evasion with belief in the law of karma as a moderation variable. Population in this research is individual taxpayers who do business activities or free work registered in all of the tax office Bali area. Incidental sampling method with slovin formula is used to determine the sample of research. Data analysis techniques used in the research are simple linear regression and moderated regression analysis. The results of testing the first hypothesis prove that the tax system negatively affect the perception of tax evasion. The results of testing the second hypothesis prove that belief in the law of karma can strengthen the negative effects of the tax system on the perception of tax evasion. Keywords: Perceptions of tax evasion; tax system; belief in the law of karma.