This research aimed at observing the influence of Tax Amnesty toward factors that influence the willingness to pay tax. These factors were the awareness of tax payment, the understanding of tax law, and the good perception of tax system effectiveness. The object in this research was 2 until 4 stars hotels in Yogyakarta Special Regency, while the subject of this research was finance and tax manager in each hotel. The sample used were 16 hotels that joined Tax Amnety and consisted of 87 respondents that were chosen by using puposive sampling method. The analysis tool used in this research was simple linear regression method. Based on the analysis that was conducted, the result of this research indicated that Tax Amnesty had positive influence toward the awareness to pay tax, Tax Amnesty had positive influence toward the understanding of tax law, Tax Amnesty had positive influence toward the good perception of tax system effectiveness. This was proven by T test and the result of the test indicated that the value of sig < (0,05)