Objective : This study aims to reveal what lies behind the individual taxpayers participating in the tax amnesty program and how the disclosure of personal assets taxpayers' behavior enters the tax amnesty program.

Design / Methodology / Approach : Research is a qualitative research with phenomenological methods. Phenomenology aims to find out the world from the point of view of a person who experiences directly or is related to the nature of human experience, and the meaning that is attached to him. This study uses a semistructured interview method.

Results : The results of the study prove that the entrepreneurs did not disclose all their assets in the tax amnesty program because the informants were not sure of the government's control after the tax amnesty. UMKM taxpayers follow tax amnesty by revealing all their assets because of subjective norms, namely the direction of their tax consultants which explains that going forward will enter an era of openness. Tax consultants report all of their assets in the tax amnesty program because of their attitude which is shaped by their experience and knowledge. They believe that after the tax amnesty program the government will enter Automatic Exchange of Information (AEOI) where taxpayers cannot hide their property anymore.

Authenticity / Value : Research uses the Theory of Planned Behavior (TPB) to examine how the disclosure behavior of individual taxpayers' assets in participating in tax amnesty.