Under pressure to plug a looming revenue shortfall, the Indonesian government is giving taxpayers another chance to report previously hidden assets, a move dubbed by critics as “tax amnesty chapter two.” Lana Soelistianingsih, economist at Samuel Aset Manajemen, said it will be very difficult for Indonesian authorities to achieve its 11.5 percent tax-to-GDP ratio target in 2017 despite the positive impact of the government’s recently completed tax amnesty program. The total of overseas assets brought home during the tax amnesty program was far below the government’s target, dealing a setback to its infrastructure development plans.