ABSTRACT
This study examined the factors that taxpayers consider when utilizing Indonesia’s tax amnesty policy. The research sample consisted of 272 taxpayers in Surakarta, Semarang, and Pamekasan. Sampling was done incidentally, and the analytical method used was factor analysis. The results revealed that taxpayers consider seven factors – i.e., consequences for taxpayers, the benefits of tax amnesty, regulatory certainty, taxpayers’ confidence, rewards for tax compliance, time, and sanctions.
