Based on the urgency of taxation as the main source of state revenue and a fiscal
instrument for public welfare, this study analyzes the effect of the 2016 Tax
Amnesty policy on state revenue within the scope of the Yogyakarta Special Region
(DIY) Regional Tax Office (DJP) over the 2014–2024 time horizon (pre-
implementation–post-implementation). This study takes an empirical approach
with a combination of primary data (interviews with DGT DIY officials,
questionnaires to 50 individual/corporate taxpayers at the Sleman and Yogyakarta
Tax Offices) and secondary data (related laws and regulations and literature). The
analysis is conducted quantitatively and descriptively on revenue trends, formal
compliance, and tax base expansion, supplemented by deductive reasoning on field
findings and the theoretical framework of public policy, justice, and legal certainty.
Additional focus is directed at identifying implementation constraints and efforts to
improve tax administration after the amnesty. The expected outcome is a mapping of the short-term and long-term impacts of the Tax Amnesty on revenue stability in DIY, along with recommendations for strengthening policy design and post- program enforcement so that fiscal benefits are sustainable without compromising a sense of fairness for compliant taxpayers. The research findings are expected to contribute practically to the DJP DIY and theoretically to the development of tax administration law.