Terbatasnya kegiatan ekonomi membuat penghasilan masyarakat pun terbatas, hal ini berimbas pada pembayaran pajak. Diperlukan kebijakan yang dapat menengahi persoalan kebutuhan keuangan pemerintah dalam memberikan pelayanan kepada masyarakat, namun sekaligus tidak membebani masyarakat. Penelitian ini bertujuan untuk mengetahui bagaimana implementasi kebijakan relaksasi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan Kota Bandung (PBB-P2) di masa pandemi Covid-19, bagaimana fungsi serta bagaimana keberlanjutan kebijakan tersebut. Penelitian ini dilakukan di Badan Pendapatan Daerah (Bapenda) Kota Bandung. Metode penelitian yang digunakan dalam penelitian yaitu deskriptif kualitatif dengan teknik pengumpulan data menggunakan teknik wawancara dan dokumentasi. Hasil penelitian ini menunjukan implementasi relaksasi PBB-P2 Kota Bandung diukur dari aspek komunikasi, sumber daya, disposisi dan struktur birokrasi, implementasinya belum maksimal. Perlu peningkatan pada aspek komunikasi, dan perlu peningkatan kuantitas dan kualitas sumber daya manusia. Fungsi kebijakan relaksasi dapat menjembatani kebutuhan pendapatan pemerintah sekaligus membantu meringankan beban wajib pajak. Relaksasi PBB-P2 ini masih diperlukan dalam keadaan pandemi Covid-19 ini, namun harus dirancang dengan cermat agar pemungutan pajak tetap efisien. Kata kunci: Kebijakan, Relaksasi, Pajak Bumi dan Bangunan Perdesaan dan Perkotaan, Pandemi Covid-19.

Limited economic activities have an impact on people's income, this has an impact on tax payments. Policies are needed that can mediate the issue of government financial needs in providing services to the community, but at the same time do not burden the community. This study aims to find out how the implementation of the policy for the relaxation of the Land and Building Tax in Rural and Urban in Bandung (PBB-P2) during the Covid-19 pandemic, how it functions and how the policy is sustainable. This research was conducted at the Regional Revenue Agency of Bandung City. The research method used in this research is descriptive qualitative with data collection techniques using interview and documentation techniques. The results of this study indicate the implementation of the relaxation of PBB-P2 Bandung City is measured from aspects of communication, resources, disposition and bureaucratic structure, the implementation of this policy has not been maximized. It is necessary to improve the communication aspect, and to increase the quantity and quality of human resources. The function of the relaxation policy can bridge the need for government revenues while helping to ease the burden on taxpayers. The relaxation policy of PBB-P2 in Bandung is still needed in in the current state of the Covid-19 pandemic, but it must be carefully designed so that tax collection remains efficient. Keywords: Policy, Relaxation, Rural and Urban Land and Building Tax, Covid-19 Pandemic.

http://digilib.polban.ac.id/gdl.php?mod=browse&op=read&id=jbptppolban-gdl-andinatrid-13936