Tax is a key contributor on Indonesian National Budget from time to time. But the tax system in Indonesia is not well-controlled and the large number of societies that apathy towards the tax itself causing tax offences that occur in Indonesia. These aspects influenced the establishment of statutes of the Tax Amnesty Act 2016 Chapter 11. This study aims to review the related arrangements Tax Amnesty Act.It is to find out whether the provisions therein are in accordance with what is needed to solve the problems of taxation in Indonesia. Existing problems, namely the large number of tax offences which is not cleared, both in terms of compliance as well as rectitude. In addition, the study also aims to understand the mechanism of sanctions contained in the statutes of this Tax Amnesty Act. This becomes important because the sanctions as one of the factors as to whether this legislation will apply them well or not. From the results of the research, it can be concluded that the arrangements of Tax Amnesty Act 2016 Chapter 11 were in accordance with what is needed to solve the existing tax problems in Indonesia. This mirrored the results of the first period of Tax Amnesty. In addition, the sanctions applied in this Tax Amnesty Act are fair because it also includes the two parties, namely, the community and Government.