Article 14 (2) the Indonesian Constitution 1945 (hereinafter referred to UUD NRI 1945) should be compatible with Article 23A of UUD NRI 1945. Both articles manifest Article 1 (3) of UUD NRI 1945 to emphasize Indonesia as a legal state. The nature of the Law of Tax Amesty is the rights of every tax-payers to receive the tax amnesty. Howeve based on the consideration of the tax amensty law, Article 14 (2) is excluded from the formal source of it as stipulated in the considering of the Law. It is derived from the formal sources of law cotained within article 5 (1), article 14 (2), article 20, and article 23A of UUD NRI 1945. A legal consequence of it is that it has only function as the legal instrument providing amnesty as the authority of President of Republic of Indonesia in relation with the performance of government in exercising its roles.
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