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This study intends to prove the different perception ethics of tax evasion from the viewpoints of two groups of society coming from two types of cities in Indonesia: Surabaya as an emerging economy-new city and Bitung as a developed economy-new city. Different levels of urban development contribute to the different perceptions of tax evasion. The second objective is to examine differences in perceptions of tax evasion among the genders in each city. The sample of research is 100 students from various fields of science in Surabaya and Bitung. The analysis technique used is the independent sample t-test. The result of the research shows that there is a different perception of tax evasion between Surabaya and Bitung. This study also found that there is a difference of perceptions between genders in Surabaya, but different results were found in Bitung city. This proves the perception of tax evasion between emerging and developed economy cities is divergent.   Keywords: tax evasion perception, ethics perception, gender perception, cities perception

Different Cities, Different Genders, Different Perceptions of Tax Evasion