This study aims to analyze the effectiveness of the implementation of motor 
vehicle tax amnesty for the community in North Toraja Regency and to explain 
and identify obstacles in the implementation of motor vehicle tax amnesty in 
North Toraja Regency. The data collection techniques used were interviews and 
documentation. The data analysis technique used in this study was descriptive 
qualitative. The results of this study indicate that the Effectiveness of the 
Implementation of Motor Vehicle Tax Amnesty for the Community in North 
Toraja Regency using 5 effectiveness indicators used to measure how effective 
the implementation of tax amnesty for the community shows positive results or 
is quite effective. However, in its implementation there are still several obstacles 
that are expected to be overcome immediately by the relevant parties so that the 
implementation of motor vehicle tax amnesty in North Toraja Regency is even 
more effective.