Expecting fairness living, prosperous and welfare life are some expectations of the citizen to reach the independent of funding power in the country. Tax revenue becomes the main power and national backbone of the state budget to finance the state expenditures. Many obstacles can challenge tax revenue collection which can make the taxes target are not achieved. This critical point needs an awareness collectively from all elements of the nation to get survive with a shortfalls budget deficit. One of the tax solutions is tax amnesty program become a national agenda. Tax amnesty program is expected could reach the huge tax target in 2016. Therefore, tax amnesty will greatly assist the government efforts to improve economic conditions, develop massive infrastructures, enhance the health quality, reduce unemployment, reduce poverty and improve inequality.
The aim of the study is to explore public understanding of tax amnesty and to find out the important aspects of tax policy implementation. This research assessed that many tax payers still have less known the tax amnesty itself. Indeed, tax payers need to understand to the Tax Amnesty Program. Thus, it would conduct tax compliance manner.

Keywords: Tax Amnesty, Public Understanding, Tax Compliance