<![CDATA[Yohan Fitrah Kusuma, Istislam, Dewi Cahyandari Fakultas Hukum Universitas Brawijaya Jl. MT. Haryono No. 169 Malang e-mail: yohanfitrah27@gmail.com, yohanfitrah@ub.ac.id ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana implementasi Pasal 5 Peraturan Bupati Manokwari Nomor 15 Tahun 2020 Tentang Tata Cara Pengurangan, Keringanan, Pembebasan Pajak Daerah Dan Pengurangan Atau Penghapusan Sanksi Administrasi terhadap pemberian keringanan pemungutan pajak restoran di masa pandemi covid-19. Regulasi tersebut dijalankan oleh Badan Pendapatan Daerah Kabupaten Manokwari, dalam penerapannya masih belum berjаlаn secara efektif, dikarenakan kurang optimalnya penyelenggaraan program oleh Badan Pendapatan Daerah Kabupaten Manokwari yang menyebabkan banyaknya wajib pajak yang belum mendaftarkan diri dalam program Pengurangan, Keringanan, Pembebasan Pajak Daerah Dan Pengurangan Atau Penghapusan Sanksi Administrasi Terhadap Pemberian Keringanan Pemungutan Pajak Restoran pada masa pandemi Covid-19 di Kabupaten Manokwari.Kata kunci: Implementasi, Pajak, Pengurangan Pajak, Keringanan Pajak, Pembebasan Pajak, Pajak Restoran, Covid-19 Yohan Fitrah Kusuma, Istislam, Dewi Cahyandari Faculty of Law Universitas Brawijaya Jl. MT. Haryono No. 169 Malang e-mail: yohanfitrah27@gmail.com, yohanfitrah@ub.ac.id   ABSTRACT This study aims to find out how to implement Article 5 of Regent Regulation of Manokwari Number 15 Year 2020 concerning Procedures for Reduction, Relief, Exemption of Regional Taxes and Reduction or Omission of Administrative Sanctions for granting relief from restaurant tax collection during the COVID-19 pandemic. The regulation is run by the Manokwari Regional Revenue Agency which in its implementation, it is still not running effectively, due to the implementation of programs were not run maximally by the Manokwari Regional Revenue Agency causing many taxpayers who have not registered themselves in the Program of Reduction, Relief, Exemption of Regional Tax and Reduction or Omission of Administrative Sanctions in Granting Relief for Restaurant Tax Collection during the Covid-19 pandemic in Manokwari Regency. Keywords: Implementation, Tax, Tax Reduction, Tax Relief, Tax Exemption, Restaurant Tax, Covid-19]]>
