Gold amalgamation process was widely used to treat gold ore. This process produces the tailing or amalgamation solid waste, which still contains gold at 8-9 ppm. Froth flotation is one of the promising methods to beneficiate gold from this tailing. However, this process requires optimal conditions which depends on the type of raw material. In this study, Taguchi method was used to optimize the optimum conditions of the froth flotation process. The Taguchi optimization shows that the gold recovery was strongly influenced by the particle size which is the best particle size at 150 mesh followed by the Potassium amyl xanthate concentration, pH and pine oil concentration at 1133.98, 4535.92 and 68.04 gr/ton amalgamation tailing, respectively.Gold amalgamation process was widely used to treat gold ore. This process produces the tailing or amalgamation solid waste, which still contains gold at 8-9 ppm. Froth flotation is one of the promising methods to beneficiate gold from this tailing. However, this process requires optimal conditions which depends on the type of raw material. In this study, Taguchi method was used to optimize the optimum conditions of the froth flotation process. The Taguchi optimization shows that the gold recovery was strongly influenced by the particle size which is the best particle size at 150 mesh followed by the Potassium amyl xanthate concentration, pH and pine oil concentration at 1133.98, 4535.92 and 68.04 gr/ton amalgamation tailing, respectively.