The changes of industry and consumer behavior are shown from counterfeiting issue. Counterfeit means to imitate something. Although counterfeit has a negative meaning, but in fact it is highly consumed, especially on luxury good. Therefore, the purpose of this research is to find out the effects of perception of luxury as being superficial, perception of luxury as promoting true values, acceptance of production in low labor cost countries and income towards luxury counterfeit purchasing intention. Due to the unknown number of population, the sample determination using non parametric statistic with non probability method of purposive sampling. A total of 393 questionnaires were distributed in Tangerang. The scale of measurement used in the questionnaire is Likert Scale. Multiple linear regression analysis is used to shows the effect for each variables and SPSS (Statistical Package for the Social Science) 24.0 for Mac as a tool to test the hypotheses in this research. The result of this research show perception, true values and acceptance of production have effect partially on luxury counterfeit purchasing intention but the income is not. Simultaneously, perception, true values, acceptance of production and income affecting towards luxury counterfeit purchasing intention.