Dosen Pembimbing: Alief Ramdan, S.Sos. M.Si | Abstrak: The COVID-19 pandemic has almost paralyzed all activities throughout Indonesia, especially the economy. The national economy, which experienced negative growth in the first and second quarters of 2020, was an implication of this event. One of the rescue measures was to gradually relax the Sales Tax on Luxury Goods (PPnBM) on motorized vehicles in 2021. Ministry of Finance under the Minister of Finance Sri Mulyani's leadership also opened his voice regarding this matter. The Ministry of Finance gave the reasons that the provision of PPnBM relaxation incentives was due to the recent sluggish economy. However, every policy produced would reap pros and cons because we saw the positive and negative impacts caused by the relaxation policy for providing PPnBM incentives. Based on the research question formulated by the author above, the researcher's expected objectives were to find out the implementation of the sales tax relaxation policy on luxury goods during the Covid- 19 pandemic in 2021 in Bumen Redja Abadi BSD South Tangerang, to find out the obstacles to implementing the sales tax relaxation policy on luxury goods during the 2021 Covid-19 pandemic in Bumen Redja Abadi BSD South Tangerang, and to find out efforts to implement the sales tax relaxation policy on luxury goods during the 2021 Covid-19 pandemic in Bumen Redja Abadi BSD South Tangerang PPnBM was appropriate and suitable on target. Then, the aim of the research was that the author would explain the implementation of the Minister of Finance Regulation Policy No. 31/ PMK.010/2021 conce ing sales tax on luxury goods on the delivery of taxable goods classified as luxury in the form of certain motorized vehicles covered by the gove ment for the 2021 fiscal year. In this research, there were several steps that researchers must take in conducting research. One of these steps was the step of collecting data. From the data collection results through the data analysis, researchers would know the results of the research they have carried out. In this research, researchers used several data collection techniques to collect information, namely interviews, observation, and documentation.

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