This study aims to determine the perception of corporate taxpayers regarding to the Tax Amnesty so that it can know the factors that become the basis of corporate taxpayers following the tax amnesty program. Data used in this research is primary and secondary with research method used is qualitative method by interviewing taxpayer body directly that has followed tax amnesty. The selection of informants is determined by using purposive sampling technique, it is the individual of the selected population based on the purpose of determining the sample. In this research, the number of informants is two which are corporate taxpayers who are following Tax Amnesty and not following Tax Amnesty, which is determined by snowball sampling technique. The results of this research are: 1) corporate taxpayer's perception toward tax amnesty program, 2) perception of corporate taxpayer can influence corporate taxpayer compliance behavior, 3) know motivation or factor of taxpayer following tax amnesty.