<![CDATA[Tax amnesty is a fiscal instrument used by Indonesia to increase revenue, expand the tax base, and encourage the disclosure of unreported assets. However, the policy raises issues regarding justice, legal certainty, and the sustainability of taxpayer compliance. This study aims to analyze the legitimacy of tax amnesty law, its normative influence on taxpayer compliance, and its relevance to Indonesia's fiscal policy reform. The research uses normative juridical methods with legislative, conceptual, historical, and policy approaches. Legal materials are analyzed qualitatively-prescriptively through systematic and teleological interpretations of tax regulations and relevant academic literature. Research shows that tax amnesty has formal legitimacy based on Law Number 11 of 2016, but its substantive legitimacy is conditional. This policy can increase revenue and expand the tax base, but has the potential to create moral hazard if it is not followed by credible law enforcement. Developments through Law Number 7 of 2021 show a shift towards more integrated tax reform. Tax amnesty should be positioned as a transitional instrument, not a policy of repeated amnesty. Reforms need to prioritize data integration, risk-based supervision, consistency of law enforcement, taxpayer protection, and long-term compliance indicators. ]]>
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