The purpose of this study is to describe the gray areas in the implementation of the Law of 11of 2016 about Tax Amnesty and its implementing regulations. The data here was collected bystudying the documents of the Tax Amnesty Law, tax regulations, and other scientificliteratures. The results of this descriptive observation consists of six disputable points:uncertainty of the limits of nontaxable income for tax amnesty exception, limitation ofincome offset against the nontaxable income for tax payers who run business, debate taxpayer that meets certain criteria (UMKM), periodic reporting obligations treasure for threeyears for UMKM tax payer, crediting of VAT tax with the different period, and the fiscalpositive correction on the VAT that cannot be compensated.
