ABSTRACT
This paper reported on a project which was designed to increase the participation of individual taxpayers on tax amnesty policy. The focus of the paper was on an Indonesian-based project which overcomes the identified barriers to offer tax amnesty policy. This research project was carried out due to the lack of taxpayers’ response to take advantage of tax amnesty policy in Indonesia. This paper drew on the social psychology, taxpayers’ experience, and tax accounting education literature to design a connective model of taxpayers’ attitude towards tax amnesty policy for individual taxpayer. The project adopted an action research methodology which engaged professional tax consultant, tax officers, and the university sector to explain the benefits of tax amnesty policy for taxpayers. The results showed that 83% of respondents decided to join the tax amnesty program after their participation. The taxpayers felt that they had received information clearly and completely, and felt well-served, so that they practically participated in this program.
