Tax is the primary source of national income, and the amount of the tax rate is expected to grow each year. To meet this expectation, governments are making various efforts to increase the country’s tax ratio, which is a percentage of tax revenue divided by gross domestic product (GDP). Several authors have conducted studies related to the success of the tax amnesty policy. Success is measured based on how much tax revenue the government has generated and then the number of people who participate and remain in the tax system in the next period. The tax amnesty will have a positive net effect in the form of an increase in tax revenues. Over the past 50 years, tax amnesties have been offered by both developed and developing countries in response to economic problems. Although earlier empirical studies show that tax amnesty affects the amount of tax revenue collected and increases the tax base, empirical evidence from various countries that have implemented tax amnesty in recent decades reveals that the benefits of tax amnesty are not significant. Therefore, a better understanding of taxpayers ’motives for participating in a tax amnesty can improve the effectiveness of a tax amnesty program and, in turn, improve subsequent tax compliance.