Tax amnesties planned to be instruments to lift tax increases, it is the government policies that still debatable. However, it is not easy to implement a policy on tax amnesties, especially in the regions. Many obstacles occur, one of them is the calculation of assets and debts. Besides, there are many weaknesses of Law no 11 Year 2016 About Tax Amnesty.This study tried to figure out the implementation of tax amnesty in regional area, so that this research discussed the several problems. First problem is how the implementation of tax amnesty to the taxpayers in KutaiKartanegara and West Kutairegion? Second, how is the legal analysis of the tax amnesty to the taxpayers at the PelayananPajakPratama (Tax Office Primary (KPP)) based on Law no 11 Year 2016 About Tax Amnesty?This study also aims to firstly to describe the implementation of tax amnestyto the taxpayers at the PratamaTax Office (KPP) Tenggarong which covers the area of KutaiKartanegara and West Kutai. Second, to study and to analyze the implementation of tax amnesty to taxpayers at KPP Tenggarong based on Law no 11 Year 2016 About Tax Amnesty.The enactment of Law No. 11 of 2016 on Tax amnesty becomes the point where the government is considered to prioritize short-term tax advantages rather than to seek long-term tax benefits. Tax Amnesty assessed to cause injustice for taxpayers, both who have paid and committed tax crimes. Moreover, Law No. 11 year 2016 on Tax amnesty has been contradictory to Law No. 08 of 2010 on Criminal Acts of Laundry. This happens because the tax amnesty carries out the indemnification of the indebted taxes by paying ransom, giving a chance for the intelligence criminals to save money abroad. With a note,when the Minister of Finance gives a statement that this money is declared legal and entitled to repatriated tax amnesty without any legal process.