摘要：Tax amnesty is a shape of government’s programme to increase receiptents from tax sector. Whilst, the effectiveness of these programme need to be evaluated. Data showed that from taxpayer participation and the target of tax amnesty sides, it doesn’t in line with what expected. This paper addr essed to reveal the reality of tax amnesty. The meaning realities of tax amnesty would parsed with peeling subject consciousness. This research would implicate to figure the meaning of tax amnesty in term to reflect taxpayer compliance phenomenon from the taxpayer and tax consultant perspectives. This study classified as qualitative research with interpretive paradigm, whilst, the research methodology used trancendental phenomenology. This research could discover a few meaning of tax amnesty. From the taxpayer and tax consultant, a few point discovered are tax amnesty is about calculating profit and loss, the existing rules ass if violated, tax amnesty is effective but there is the failed side exist, and there is unfair existing within tax amnesty.
