In this literature, we discussed the effect of anti-reflection coating of silicon heterojunction (SHJ) solar cells with different characteristics of double layered indium tin oxide (ITO/ITO) structure. Firstly, the OPAL 2 simulation was performed to optimize the values of the photo generation-current density of ITO/ITO/Si device structures. Afterwards, experimental work was conducted by depositing ITO on the SHJ solar cell to analyze the anti-reflection coating effect. ITO was deposited on the SHJ solar cell for 90 to 180 seconds by varying the oxygen flow rate. The highest short-circuit current density of 39.25 mA/cm² was obtained when ITO was deposited for 150 seconds, which was higher than the short-circuit current density of non-deposited cell of ITO (38 mA/cm²). The efficiency of the SHJ solar cell increased by about 2% after additional ITO deposition to 20.75%, which was due to the improvement of short-circuit current density by ITO deposition. The double layer ITO helped to improve the efficiency of SHJ solar cell by increasing light absorption in a silicon wafer.