The objective of this research is to assess the extent to which Indonesia's endeavor to combat tax evasion in tax haven nations is successful in achieving repatriation via tax amnesty. Indonesia has a tax ratio of 11.6%, which ranks it as the third lowest among 24 Asian and Pacific countries, trailing only Laos and Bhutan. One factor motivating Indonesia's pursuit of asset repatriation via the Tax Amnesty Policy is tax evasion occurring in tax haven nations. The level of tax evasion has not been substantially reduced despite these efforts. This study was compiled through the use of library research techniques and a variety of primary and secondary legal sources. The findings of the study indicate that tax evasion remains prevalent, particularly through the use of tax refuge nations to store assets. This indicates that the tax burden should be distributed equitably, albeit not optimally. In light of the fact that public legal policy ought to be grounded in social justice, taxation policy must adhere to the tenets of equality and universality. In regards to repatriation, there are still numerous aspects that require improvement, including tax law enforcement, taxpayer attitudes, and taxpayer confidence in the government. In addition to facilitating the repatriation of assets from tax haven nations to Indonesia, this measure will ultimately foster greater voluntary tax compliance. It is critical that the objectives of the repatriation policy not be distorted by tax amnesty, and that the government's resolve to establish a just tax system be strengthened.